https://www.taxtmi.com/caselaws?id=205771 A notice under section 148 is a jurisdictional prerequisite to reassessment and must be validly served on the assessee company in accordance with section 282, namely on the principal officer or an authorised recipient. Where the record does not prove service on such a person, and the relied-upon authority does not extend to acceptance of the section 148 notice, the defect is not cured by the assessee's participation in the proceedings. The reassessment is then founded on invalid service of the statutory notice and is without jurisdiction. en-us Mon, 01 Nov 2010 00:00:00 +0530 Wed, 21 Sep 2011 21:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205771 A notice under section 148 is a jurisdictional prerequisite to reassessment and must be validly served on the assessee company in accordance with section 282, namely on the principal officer or an authorised recipient. Where the record does not prove service on such a person, and the relied-upon authority does not extend to acceptance of the section 148 notice, the defect is not cured by the assessee's participation in the proceedings. The reassessment is then founded on invalid service of the statutory notice and is without jurisdiction. Case-Laws Income Tax Mon, 01 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205771