https://www.taxtmi.com/caselaws?id=800229 Valid service of a jurisdictional notice under Section 148 is essential to commence reassessment. Service by affixture requires due diligence in attempting ordinary service, reliable witness verification, and affixture at the correct premises under the substituted-service requirements in Rules 17 to 20. Sending notice to an address different from the residential address in the registered sale deed, without satisfying those requirements, invalidates service. Participation in assessment proceedings does not cure invalid service under Section 292BB. Consequently, invalid service prevents reassessment jurisdiction under Section 147 from arising. en-us Wed, 23 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800229 Valid service of a jurisdictional notice under Section 148 is essential to commence reassessment. Service by affixture requires due diligence in attempting ordinary service, reliable witness verification, and affixture at the correct premises under the substituted-service requirements in Rules 17 to 20. Sending notice to an address different from the residential address in the registered sale deed, without satisfying those requirements, invalidates service. Participation in assessment proceedings does not cure invalid service under Section 292BB. Consequently, invalid service prevents reassessment jurisdiction under Section 147 from arising. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800229