Bench: Ms. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17
sections 147/148/151 of the Income Tax Act therefore such assessment is void ab initio and liable to be quashed," Additional Ground No.4 "On facts and in the circumstances of the case, the Ld CIT(A) has erred in law in upholding the impugned reassessment proceedings ignoring the fact that the jurisdictional notice u/s 148 was never served upon the appellant