https://www.taxtmi.com/caselaws?id=206147 Service of a section 148 notice sent by registered post to the correct address may be presumed valid unless rebutted by cogent material, and surrounding conduct can support inference of knowledge of reassessment proceedings. On the facts noted, the objection to non-service was rejected. Recorded reasons for reopening must disclose a live nexus with escapement of income; reliance on later-year material and specific credits was treated as fresh material rather than a mere change of opinion. The reasons were therefore considered sufficient in law, and the reassessment proceedings were sustained. en-us Thu, 21 May 2009 00:00:00 +0530 Thu, 06 Jun 2013 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206147 Service of a section 148 notice sent by registered post to the correct address may be presumed valid unless rebutted by cogent material, and surrounding conduct can support inference of knowledge of reassessment proceedings. On the facts noted, the objection to non-service was rejected. Recorded reasons for reopening must disclose a live nexus with escapement of income; reliance on later-year material and specific credits was treated as fresh material rather than a mere change of opinion. The reasons were therefore considered sufficient in law, and the reassessment proceedings were sustained. Case-Laws Income Tax Thu, 21 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206147