No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC

The Income Tax Appellate Tribunal (ITAT) has restored a case for reconsideration, citing improper service of notice under Section 148 of the Income Tax Act. The tribunal noted that the notice, which pertains to the reopening of assessment, was not properly served to the Bar Council of India (BCI), Delhi, before the Assessing Officer proceeded with actions under Section 144 (best judgment assessment). This ruling emphasizes the critical importance of ensuring proper and timely service of legal notices in tax proceedings.