Improper service of Section 148 notice renders assessment order invalid

Mandeep Malli Vs ACIT (ITAT Amritsar)

The Income Tax Appellate Tribunal (ITAT) Amritsar presided over the case of Mandeep Malli vs. ACIT, wherein the appellant challenged the validity of an assessment order for the Assessment Year 2010-11. The appeal was filed against the order dated 01.09.2023 from the CIT(A) National Faceless Appeal Centre (NFAC), Delhi, which originated from an assessment order issued on 30.11.2016 by the Income Tax Officer, Ward Nakodar, under Section 144 of the Income Tax Act, 1961. The primary issue in contention was the alleged improper service of notice und

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