https://www.taxtmi.com/caselaws?id=772189 Where a section 148 notice is dispatched by registered post to the assessee's correct address and postal endorsements indicate non-availability or avoidance, service may be presumed from the ordinary course of postal delivery and the surrounding record. On those facts, the Tribunal treated the reopening notice as duly served, rejected the contention that the reassessment was void for want of service, and found the contrary view of the CIT(A) unsustainable. The reassessment was therefore regarded as validly initiated and completed, with the matter remitted for decision on merits. en-us Fri, 11 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772189 Where a section 148 notice is dispatched by registered post to the assessee's correct address and postal endorsements indicate non-availability or avoidance, service may be presumed from the ordinary course of postal delivery and the surrounding record. On those facts, the Tribunal treated the reopening notice as duly served, rejected the contention that the reassessment was void for want of service, and found the contrary view of the CIT(A) unsustainable. The reassessment was therefore regarded as validly initiated and completed, with the matter remitted for decision on merits. Case-Laws Income Tax Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772189