https://www.taxtmi.com/caselaws?id=383667 Service of notice under section 148 was treated as valid where it was issued to the correct address and the record showed delivery through the process server, notice to family members, and the assessee's actual knowledge of the proceedings; the reassessment was therefore not invalid on that ground. Exemption under sections 54B and 54F was denied because an unregistered agreement to sell, without a sale deed or other title document, did not establish transfer of title or acquisition of a new asset, and investments shown in the wife's name did not satisfy the statutory conditions; the relief claims were rejected. en-us Fri, 28 Jun 2019 00:00:00 +0530 Sat, 27 Jul 2019 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383667 Service of notice under section 148 was treated as valid where it was issued to the correct address and the record showed delivery through the process server, notice to family members, and the assessee's actual knowledge of the proceedings; the reassessment was therefore not invalid on that ground. Exemption under sections 54B and 54F was denied because an unregistered agreement to sell, without a sale deed or other title document, did not establish transfer of title or acquisition of a new asset, and investments shown in the wife's name did not satisfy the statutory conditions; the relief claims were rejected. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383667