https://www.taxtmi.com/caselaws?id=260972 Service of notice under section 148 by affixture at the assessee's last known address was treated as valid where the record supported an inference of avoidance of service, so the reassessment was sustained. The addition for unexplained cash credit or investment was also upheld because the assessee did not comply with statutory notices, the assessment was completed ex parte, and the creditor's confirmation was produced before the first appellate authority without compliance with Rule 46A. In the absence of acceptable evidence explaining the source of the credited amount, the burden of proof remained undischarged and the addition stood. en-us Wed, 22 Apr 2015 00:00:00 +0530 Fri, 15 May 2015 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260972 Service of notice under section 148 by affixture at the assessee's last known address was treated as valid where the record supported an inference of avoidance of service, so the reassessment was sustained. The addition for unexplained cash credit or investment was also upheld because the assessee did not comply with statutory notices, the assessment was completed ex parte, and the creditor's confirmation was produced before the first appellate authority without compliance with Rule 46A. In the absence of acceptable evidence explaining the source of the credited amount, the burden of proof remained undischarged and the addition stood. Case-Laws Income Tax Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260972