https://www.taxtmi.com/caselaws?id=361271 The High Court held that the notice under Section 148 of the Income Tax Act was not validly served as it was sent to an incorrect address, rendering the service invalid. The presumption of service was deemed inapplicable, leading to a decision in favor of the assessee. As a result, the appeal was allowed, and the reassessment proceedings were invalidated due to improper notice service. en-us Tue, 24 Oct 2017 00:00:00 +0530 Sat, 02 Jun 2018 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361271 The High Court held that the notice under Section 148 of the Income Tax Act was not validly served as it was sent to an incorrect address, rendering the service invalid. The presumption of service was deemed inapplicable, leading to a decision in favor of the assessee. As a result, the appeal was allowed, and the reassessment proceedings were invalidated due to improper notice service. Case-Laws Income Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361271