https://www.taxtmi.com/caselaws?id=8494 Reassessment under section 147 was sustained because the recorded materials went beyond mere suspicion and showed a rational basis for believing that primary facts had not been fully disclosed, so writ interference was unwarranted. Service of the section 148 notice was also upheld because repeated personal attempts, affixation when the assessee could not be found, and despatch by registered post together showed due diligence; service by affixation complied with Order 5 Rule 17 CPC and the fact-sensitive service challenge was not fit for writ review. The reassessment proceedings and notice service were therefore both maintained. en-us Fri, 05 Mar 1971 00:00:00 +0530 Mon, 27 Apr 2009 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8494 Reassessment under section 147 was sustained because the recorded materials went beyond mere suspicion and showed a rational basis for believing that primary facts had not been fully disclosed, so writ interference was unwarranted. Service of the section 148 notice was also upheld because repeated personal attempts, affixation when the assessee could not be found, and despatch by registered post together showed due diligence; service by affixation complied with Order 5 Rule 17 CPC and the fact-sensitive service challenge was not fit for writ review. The reassessment proceedings and notice service were therefore both maintained. Case-Laws Income Tax Fri, 05 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8494