ACIT, CIRCLE-26(2), NEW DELHI vs. VIKRAM ELECTRIC EQUIPMENT P.LTD, NEW DELHI

The appeal of the Revenue is dismissed as\ninfructuous

reassessment\norder is illegal and void-ab-initio.\n\n(ii) That the notice u/s 148 having been issued at the wrong\naddress, the same was never served upon the assessee and\nas such the completion of assessment u/s 147 without\nservice of notice u/s 148 is invalid and non-est.\n\n3. That the notice u/s 148 is without

HIGHTECH CONSTRUCTION P.LTDR,NEW DELHI vs. ITO, WARD-1(3), FARIDABAD

In the result, both the Appeals of the assessee are partly