https://www.taxtmi.com/caselaws?id=212118 The court rejected the petitioner's plea to quash the assessment proceedings due to non-service of notice under Section 148 of the Income Tax Act, 1961. Emphasizing the importance of issuing notices within prescribed timelines, the court clarified that the petitioner's awareness of the proceedings at the old address allowed them to proceed with filing returns. The court held that non-receipt or non-service of the notice was inconsequential, granting the petitioner liberty to file returns based on the deemed service of the notice under Section 148. No costs were awarded in the matter. en-us Tue, 27 Mar 2012 00:00:00 +0530 Thu, 26 Nov 2015 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212118 The court rejected the petitioner's plea to quash the assessment proceedings due to non-service of notice under Section 148 of the Income Tax Act, 1961. Emphasizing the importance of issuing notices within prescribed timelines, the court clarified that the petitioner's awareness of the proceedings at the old address allowed them to proceed with filing returns. The court held that non-receipt or non-service of the notice was inconsequential, granting the petitioner liberty to file returns based on the deemed service of the notice under Section 148. No costs were awarded in the matter. Case-Laws Income Tax Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212118