Re-assessment notice u/s 148 to brother isn't valid service on assessee, despite timely challenge u/s 144.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Re-assessment - Validity of Notice - it cannot be held that receipt of the notice u/s 148 by the brother of the assessee, amounted to service of notice on the assessee, irrespective of the fact that the assessment order passed u/s 144 had been challenged in appeal by the assessee within limitation - AT....