https://www.taxtmi.com/caselaws?id=13029 Where a company was under winding up and the official liquidator had taken charge, service of reassessment notice under section 148 was not invalid merely because no separate notice under section 2(35)(b) had been issued to treat him as principal officer, since no other principal officer was available and the liquidator participated in the proceedings. The Delhi High Court further held that the Tribunal's conclusion turned on these facts and did not raise any referable question of law, so the references were declined and the questions left unanswered. en-us Wed, 11 Jul 2001 00:00:00 +0530 Sun, 02 May 2010 23:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13029 Where a company was under winding up and the official liquidator had taken charge, service of reassessment notice under section 148 was not invalid merely because no separate notice under section 2(35)(b) had been issued to treat him as principal officer, since no other principal officer was available and the liquidator participated in the proceedings. The Delhi High Court further held that the Tribunal's conclusion turned on these facts and did not raise any referable question of law, so the references were declined and the questions left unanswered. Case-Laws Income Tax Wed, 11 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13029