https://www.taxtmi.com/caselaws?id=32451 Section 149 of the Income-tax Act requires the reassessment notice to be issued within the prescribed limitation period, and actual service is not the controlling requirement for validity of the notice. Section 148 governs service before completion of reassessment, while Section 27 of the General Clauses Act creates a presumption of due service for a properly addressed notice sent by registered post unless rebutted. As the notice was dispatched to the relevant addresses and the assessee did not displace the presumption of service, the challenge based on alleged non-service failed and the reassessment proceedings were not invalidated. en-us Fri, 13 Feb 2009 00:00:00 +0530 Thu, 31 Jan 2013 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32451 Section 149 of the Income-tax Act requires the reassessment notice to be issued within the prescribed limitation period, and actual service is not the controlling requirement for validity of the notice. Section 148 governs service before completion of reassessment, while Section 27 of the General Clauses Act creates a presumption of due service for a properly addressed notice sent by registered post unless rebutted. As the notice was dispatched to the relevant addresses and the assessee did not displace the presumption of service, the challenge based on alleged non-service failed and the reassessment proceedings were not invalidated. Case-Laws Income Tax Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32451