https://www.taxtmi.com/caselaws?id=67360 An ex parte assessment under section 144 could not stand where no return had been filed and the statutory precondition of a validly served notice under section 139(2) was not met. The relevant pre-amendment provisions required either a return under section 139 or valid service of notice before section 142(1) could be invoked. Mere dispatch of the notice under certificate of posting, without reliable proof of service or proper registered post dispatch, was insufficient. In the absence of valid notice under section 139(2) or 148, the assessment was without jurisdiction and ab initio void. en-us Sat, 06 Nov 1982 00:00:00 +0530 Thu, 10 Mar 2011 12:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67360 An ex parte assessment under section 144 could not stand where no return had been filed and the statutory precondition of a validly served notice under section 139(2) was not met. The relevant pre-amendment provisions required either a return under section 139 or valid service of notice before section 142(1) could be invoked. Mere dispatch of the notice under certificate of posting, without reliable proof of service or proper registered post dispatch, was insufficient. In the absence of valid notice under section 139(2) or 148, the assessment was without jurisdiction and ab initio void. Case-Laws Income Tax Sat, 06 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67360