https://www.taxtmi.com/caselaws?id=793600 Invalid service of appellate notices denied the assessee a reasonable opportunity of hearing before the first appellate authority, because notices were not served in the manner elected in Form No. 35 and the alternative address was not effectively used for the relevant dates. The appellate order was therefore set aside and the matter remanded to the CIT(A) for fresh adjudication after granting a proper hearing. The consequential penalty appeal was also set aside to await the outcome of the quantum appeal. en-us Wed, 17 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793600 Invalid service of appellate notices denied the assessee a reasonable opportunity of hearing before the first appellate authority, because notices were not served in the manner elected in Form No. 35 and the alternative address was not effectively used for the relevant dates. The appellate order was therefore set aside and the matter remanded to the CIT(A) for fresh adjudication after granting a proper hearing. The consequential penalty appeal was also set aside to await the outcome of the quantum appeal. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793600