https://www.taxtmi.com/caselaws?id=794811 Service of notices at an old address and the resulting inadequate opportunity justified reopening the assessment. The Telangana HC noted that the premises where notices were served had been sold before the notice under section 148A was issued, and the challenge was limited to seeking a chance to contest the assessment on merits. Although the taxpayer had not informed the department of the change of address, the request was treated as bona fide in the interests of justice. The assessment order under sections 147 and 144 was set aside and the matter remanded to the Assessing Officer for fresh decision in accordance with law, with liberty to file a response and without a fresh show-cause notice. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794811 Service of notices at an old address and the resulting inadequate opportunity justified reopening the assessment. The Telangana HC noted that the premises where notices were served had been sold before the notice under section 148A was issued, and the challenge was limited to seeking a chance to contest the assessment on merits. Although the taxpayer had not informed the department of the change of address, the request was treated as bona fide in the interests of justice. The assessment order under sections 147 and 144 was set aside and the matter remanded to the Assessing Officer for fresh decision in accordance with law, with liberty to file a response and without a fresh show-cause notice. Case-Laws Income Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794811