https://www.taxtmi.com/caselaws?id=307135 Reassessment notice under Section 148 was served through a notice server, speed post and affixture, and the record showed no infirmity in those modes of service; the service was therefore treated as valid. Interest on enhanced compensation required fresh examination because its tax treatment depends on whether the amount falls under Section 28 of the Land Acquisition Act, as an accretion to compensation, or under Section 34, as compensatory interest for delay. The matter was remanded for the assessee to produce the relevant material, while the service ground was rejected. en-us Wed, 28 Oct 2020 00:00:00 +0530 Tue, 21 Mar 2023 20:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307135 Reassessment notice under Section 148 was served through a notice server, speed post and affixture, and the record showed no infirmity in those modes of service; the service was therefore treated as valid. Interest on enhanced compensation required fresh examination because its tax treatment depends on whether the amount falls under Section 28 of the Land Acquisition Act, as an accretion to compensation, or under Section 34, as compensatory interest for delay. The matter was remanded for the assessee to produce the relevant material, while the service ground was rejected. Case-Laws Income Tax Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307135