https://www.taxtmi.com/caselaws?id=77149 Reassessment under the Income-tax Act may be supported by a VDIS declaration and related departmental material even where the declaration is treated as ineffective for the scheme itself, provided the initiation is not based on mere suspicion. Service of notice under section 148 was treated as valid where notice was received by the assessee's employee and earlier receipt by family members supported effective service. An ex parte assessment under section 144 was not set aside because no sufficient ground for interference was shown once valid service was accepted and no error was found in the appellate order. en-us Tue, 09 Sep 2008 00:00:00 +0530 Sat, 02 Feb 2013 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77149 Reassessment under the Income-tax Act may be supported by a VDIS declaration and related departmental material even where the declaration is treated as ineffective for the scheme itself, provided the initiation is not based on mere suspicion. Service of notice under section 148 was treated as valid where notice was received by the assessee's employee and earlier receipt by family members supported effective service. An ex parte assessment under section 144 was not set aside because no sufficient ground for interference was shown once valid service was accepted and no error was found in the appellate order. Case-Laws Income Tax Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77149