Reassessment without service of notice is without jurisdiction

Abhinav Sehgal Vs ITO (ITAT Delhi) ITAT held that where notice u/s 148 was not served on the assessee in accordance with law the reassessment made consequent thereto was without jurisdiction and liable to be quashed. In the case on hand as the Revenue could not prove the service of notice u/s 148 on the assessee in accordance with law the re-assessment made u/s 147 read with section 144 pursuant to such notice is void ab initio and bad in law. Hence, the reassessment order dated 11.12.2018 made u/s 144 read with section 147 is quashed. FULL TEXT OF THE ORDER OF ITAT DELHI This appeal is filed ...