https://www.taxtmi.com/highlights?id=53232 Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is the duty of the Revenue to prove the service of notice. - Merely producing the carbon copy of notice and dispatch register entry does not prove service of notice on the assessee. en-us Thu, 30 Apr 2020 12:20:17 +0530 Thu, 30 Apr 2020 12:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53232 Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is the duty of the Revenue to prove the service of notice. - Merely producing the carbon copy of notice and dispatch register entry does not prove service of notice on the assessee. Highlights Income Tax Thu, 30 Apr 2020 12:20:17 +0530 https://www.taxtmi.com/highlights?id=53232