https://www.taxtmi.com/caselaws?id=778831 Service of notice under section 148 is a condition precedent for reassessment, and deemed service by post must satisfy the statutory requirements strictly. The text states that dispatch by speed post, without a returned envelope establishing valid postal service, was insufficient to presume service under section 27 of the General Clauses Act. It also states that where the assessee was not traceable, failure to affix the notice at the last known address meant the alternative mode of service was not complied with. On that basis, the reassessment could not be sustained for want of valid notice service. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778831 Service of notice under section 148 is a condition precedent for reassessment, and deemed service by post must satisfy the statutory requirements strictly. The text states that dispatch by speed post, without a returned envelope establishing valid postal service, was insufficient to presume service under section 27 of the General Clauses Act. It also states that where the assessee was not traceable, failure to affix the notice at the last known address meant the alternative mode of service was not complied with. On that basis, the reassessment could not be sustained for want of valid notice service. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778831