https://www.taxtmi.com/caselaws?id=206152 The High Court held that the notice under Section 148 of the Income Tax Act was validly issued and effectively served despite not being physically served at the correct address, as the assessee's participation in the proceedings implied service. The Court disagreed with the Tribunal's decision annulling the assessment, emphasizing that participation in reassessment proceedings can fulfill the service requirement. The matter was remanded to the Tribunal for consideration of remaining grounds of appeal. The outcome favored the Revenue over the assessee. en-us Fri, 25 Mar 2011 00:00:00 +0530 Wed, 13 May 2026 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206152 The High Court held that the notice under Section 148 of the Income Tax Act was validly issued and effectively served despite not being physically served at the correct address, as the assessee's participation in the proceedings implied service. The Court disagreed with the Tribunal's decision annulling the assessment, emphasizing that participation in reassessment proceedings can fulfill the service requirement. The matter was remanded to the Tribunal for consideration of remaining grounds of appeal. The outcome favored the Revenue over the assessee. Case-Laws Income Tax Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206152