https://www.taxtmi.com/caselaws?id=12934 The court upheld the trial court's decision, dismissing the appeal in a case involving failure to prove service of notice under section 148 of the Income-tax Act. The court emphasized the necessity of proving notice service before penalizing the assessee under section 276CC, noting that serving the accountant did not constitute valid service on the assessee. Additionally, the court clarified that penalizing under section 276CC requires proving wilful failure to furnish the return after notice service and that the findings of Revenue are not binding on the trial court. en-us Mon, 22 Oct 2001 00:00:00 +0530 Mon, 25 May 2009 13:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12934 The court upheld the trial court's decision, dismissing the appeal in a case involving failure to prove service of notice under section 148 of the Income-tax Act. The court emphasized the necessity of proving notice service before penalizing the assessee under section 276CC, noting that serving the accountant did not constitute valid service on the assessee. Additionally, the court clarified that penalizing under section 276CC requires proving wilful failure to furnish the return after notice service and that the findings of Revenue are not binding on the trial court. Case-Laws Income Tax Mon, 22 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12934