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    <title>Change of address - non service of notice u/s 148 - best judgment assessment</title>
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    <description>Non service of a reopening notice resulted in a best judgment assessment after the notice was returned undelivered and the assessing officer attached bank funds. The taxpayer should first approach the assessing officer to review service and assessment records. Procedural remedies include filing an appeal with the appellate authority within the prescribed period, or, if time barred, applying for revision or pursuing rectification or other corrective steps depending on factual verification.</description>
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      <description>Non service of a reopening notice resulted in a best judgment assessment after the notice was returned undelivered and the assessing officer attached bank funds. The taxpayer should first approach the assessing officer to review service and assessment records. Procedural remedies include filing an appeal with the appellate authority within the prescribed period, or, if time barred, applying for revision or pursuing rectification or other corrective steps depending on factual verification.</description>
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