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    <title>Reassessment Proceedings Upheld: Notice Properly Served at Registered Address, Petitioner&#039;s Challenge Dismissed.</title>
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    <description>Validity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - The High Court examined the evidence and found that the notice was effectively served at the petitioner&#039;s registered address, meeting the requirements of natural justice. As there was no rebuttal to the respondent&#039;s evidence, the Court upheld the validity of the notice and dismissed the petitioner&#039;s challenge. The Court also noted that the petitioner had alternative remedies available to address the assessment order.</description>
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      <description>Validity of reassessment proceedings - non-service of notice u/s 148A(b) through e-mail - Denial of principle of natural justice - The High Court examined the evidence and found that the notice was effectively served at the petitioner&#039;s registered address, meeting the requirements of natural justice. As there was no rebuttal to the respondent&#039;s evidence, the Court upheld the validity of the notice and dismissed the petitioner&#039;s challenge. The Court also noted that the petitioner had alternative remedies available to address the assessment order.</description>
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