Taxpayer Challenges Reassessment: No Proper Notice Served u/ss 147 and 148, Lacks Jurisdiction Per Section 282.

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....Reopening of assessment u/s 147 - objection regarding no service of notice u/s 148 - assessee has filed an affidavit denying service of notice - unless, the notice is served on the proper person in the manner prescribed u/s 282, the service is insufficient and the AO does not have jurisdiction to re-assess the escaped income - AT....