https://www.taxtmi.com/caselaws?id=752721 Service of a reassessment notice by affixture was invalid where the notice date was inconsistent with the asserted issue and service dates, and the affixture report did not comply with the mandatory requirements for substituted service. The record lacked association of two independent local witnesses and reliable identification of the premises. As service was not effected in the prescribed manner, the notice under section 148 was held invalid and the reassessment framed on that basis was quashed as void ab initio. en-us Tue, 07 May 2024 00:00:00 +0530 Thu, 16 May 2024 08:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752721 Service of a reassessment notice by affixture was invalid where the notice date was inconsistent with the asserted issue and service dates, and the affixture report did not comply with the mandatory requirements for substituted service. The record lacked association of two independent local witnesses and reliable identification of the premises. As service was not effected in the prescribed manner, the notice under section 148 was held invalid and the reassessment framed on that basis was quashed as void ab initio. Case-Laws Income Tax Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752721