https://www.taxtmi.com/caselaws?id=244306 The case involved the validity of a notice under Section 148 for reopening assessment. The Court upheld the decision of the Commissioner (Appeals) that the notice was not received by the assessee, leading to non-response and failure to file the return. Despite the assessee attending subsequent proceedings, the Court did not apply the presumption of service, emphasizing the importance of factual clarity and adherence to legal procedures in notice service matters. The appeal was dismissed for lack of merit due to the lack of evidence supporting the presumption of service. en-us Wed, 12 Feb 2014 00:00:00 +0530 Sun, 23 Feb 2014 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244306 The case involved the validity of a notice under Section 148 for reopening assessment. The Court upheld the decision of the Commissioner (Appeals) that the notice was not received by the assessee, leading to non-response and failure to file the return. Despite the assessee attending subsequent proceedings, the Court did not apply the presumption of service, emphasizing the importance of factual clarity and adherence to legal procedures in notice service matters. The appeal was dismissed for lack of merit due to the lack of evidence supporting the presumption of service. Case-Laws Income Tax Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244306