https://www.taxtmi.com/caselaws?id=469891 Reassessment under section 148 could not be sustained because valid service of the notice was not proved. The assessee consistently disputed receipt, and the record did not show service on the assessee or on an authorised agent capable of accepting notice. The Tribunal noted that the Assessing Officer did not address this objection and that the first appellate authority relied only on alleged service on a person who merely appeared to be a representative. Applying section 282 of the Income-tax Act and the rules governing service, the Tribunal held that reopening was invalid and cancelled the reassessment order in favour of the assessee. en-us Wed, 18 Nov 2015 00:00:00 +0530 Wed, 08 Jul 2026 15:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469891 Reassessment under section 148 could not be sustained because valid service of the notice was not proved. The assessee consistently disputed receipt, and the record did not show service on the assessee or on an authorised agent capable of accepting notice. The Tribunal noted that the Assessing Officer did not address this objection and that the first appellate authority relied only on alleged service on a person who merely appeared to be a representative. Applying section 282 of the Income-tax Act and the rules governing service, the Tribunal held that reopening was invalid and cancelled the reassessment order in favour of the assessee. Case-Laws Income Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469891