High Court Rules Invalid Assessment Order Does Not Affect Validity of Show Cause Notice u/s 158BD.

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....Service of notice u/s 158BD - change in the address of assessee - Setting aside of an assessment order would not entail setting aside of the show cause notice - The order passed by the Assessing Officer was held to be illegal for want of valid service - The show cause notice, however, has not been held to be invalid and, therefore, subsists - HC....