https://www.taxtmi.com/caselaws?id=1648 HC held notice under s.148 was not validly served where delivery was attempted during a holiday and only a security guard-who was not the assessee's agent-was present; the notice was neither tendered to nor refused by the assessee or any agent, no effort was made to locate the assessee, and the registered post was not sent with acknowledgment due. Consequently the re-assessment proceedings and resultant order were held bad in law and the Revenue's appeal was dismissed. en-us Tue, 03 Apr 2007 00:00:00 +0530 Tue, 16 Sep 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1648 HC held notice under s.148 was not validly served where delivery was attempted during a holiday and only a security guard-who was not the assessee's agent-was present; the notice was neither tendered to nor refused by the assessee or any agent, no effort was made to locate the assessee, and the registered post was not sent with acknowledgment due. Consequently the re-assessment proceedings and resultant order were held bad in law and the Revenue's appeal was dismissed. Case-Laws Income Tax Tue, 03 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1648