https://www.taxtmi.com/caselaws?id=300407 Service of a section 148 notice for reassessment must be effected in the manner prescribed by law, and affixation is valid only after reasonable and diligent attempts at personal service; on the facts, repeated attempts at the assessee's known address supported valid service. Reopening is also justified where the assessing officer has relevant material, including third-party information and recorded reasons, to form a bona fide belief that income has escaped assessment. A challenge that the officer acted at another's dictate fails unless surrender of independent judgment is shown; inter-departmental communication alone is insufficient. The reassessment challenge was rejected in entirety. en-us Mon, 22 Mar 1976 00:00:00 +0530 Mon, 31 Jan 2022 15:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300407 Service of a section 148 notice for reassessment must be effected in the manner prescribed by law, and affixation is valid only after reasonable and diligent attempts at personal service; on the facts, repeated attempts at the assessee's known address supported valid service. Reopening is also justified where the assessing officer has relevant material, including third-party information and recorded reasons, to form a bona fide belief that income has escaped assessment. A challenge that the officer acted at another's dictate fails unless surrender of independent judgment is shown; inter-departmental communication alone is insufficient. The reassessment challenge was rejected in entirety. Case-Laws Income Tax Mon, 22 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300407