https://www.taxtmi.com/caselaws?id=208572 The court ruled in favor of the appellant-Revenue on all issues, emphasizing the significance of the date of issue of the notice for compliance with statutory requirements. The assessment proceedings were remitted back for fresh consideration, clarifying the interpretation of the law regarding service of notice under Section 148 and its impact on the limitation period for reassessment. en-us Mon, 12 Dec 2011 00:00:00 +0530 Fri, 20 Jan 2012 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208572 The court ruled in favor of the appellant-Revenue on all issues, emphasizing the significance of the date of issue of the notice for compliance with statutory requirements. The assessment proceedings were remitted back for fresh consideration, clarifying the interpretation of the law regarding service of notice under Section 148 and its impact on the limitation period for reassessment. Case-Laws Income Tax Mon, 12 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208572