https://www.taxtmi.com/caselaws?id=79026 Service of reassessment notice under Section 148 was treated as a question of fact, not a substantial question of law. The Tribunal found that the notices were served on 31.03.2003 and that the reassessment orders were time-barred. The High Court held that no illegality was shown in that finding and that the appeal did not raise any substantial question of law for consideration. The appeal was therefore dismissed for lack of merit, with the Revenue succeeding. en-us Tue, 14 Sep 2010 00:00:00 +0530 Thu, 30 Dec 2010 23:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79026 Service of reassessment notice under Section 148 was treated as a question of fact, not a substantial question of law. The Tribunal found that the notices were served on 31.03.2003 and that the reassessment orders were time-barred. The High Court held that no illegality was shown in that finding and that the appeal did not raise any substantial question of law for consideration. The appeal was therefore dismissed for lack of merit, with the Revenue succeeding. Case-Laws Income Tax Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79026