https://www.taxtmi.com/caselaws?id=772189 The ITAT Delhi held that notice under section 148 was validly served despite being returned undelivered with postal remarks indicating assessee was not available. The tribunal applied the Supreme Court precedent in Ajeet Seeds Limited, establishing that due service is presumed when notices are returned with endorsements like "not available" or "house locked." The CIT(A)'s finding that assessment under sections 144 read with 147 was invalid due to improper service was overturned. The tribunal noted that the assessee filed an appeal within 20 days of the assessment order being sent to the same address, confirming the address was correct and service was effective. en-us Fri, 11 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772189 The ITAT Delhi held that notice under section 148 was validly served despite being returned undelivered with postal remarks indicating assessee was not available. The tribunal applied the Supreme Court precedent in Ajeet Seeds Limited, establishing that due service is presumed when notices are returned with endorsements like "not available" or "house locked." The CIT(A)'s finding that assessment under sections 144 read with 147 was invalid due to improper service was overturned. The tribunal noted that the assessee filed an appeal within 20 days of the assessment order being sent to the same address, confirming the address was correct and service was effective. Case-Laws Income Tax Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772189