https://www.taxtmi.com/caselaws?id=61093 The Tribunal found the assessment under section 144 of the Income Tax Act, 1961 to be void ab initio due to the lack of proper service of notice under section 148. The Tribunal emphasized the necessity of proving timely service of the notice, which was not established in this case. As a result, the assessee's appeal was accepted, and the assessment under section 144 was declared invalid. The reference application was dismissed as misconceived, highlighting the critical importance of complying with procedural requirements in tax assessments. en-us Wed, 27 Sep 1978 00:00:00 +0530 Mon, 10 Jan 2011 17:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61093 The Tribunal found the assessment under section 144 of the Income Tax Act, 1961 to be void ab initio due to the lack of proper service of notice under section 148. The Tribunal emphasized the necessity of proving timely service of the notice, which was not established in this case. As a result, the assessee's appeal was accepted, and the assessment under section 144 was declared invalid. The reference application was dismissed as misconceived, highlighting the critical importance of complying with procedural requirements in tax assessments. Case-Laws Income Tax Wed, 27 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61093