Taxpayer Challenges Reopening of Assessment; Revenue Must Prove Proper Notice Service u/ss 148 and 142(1.

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....Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is the duty of the Revenue to prove the service of notice. - Merely producing the carbon copy of notice and dispatch register entry does not prove service of notice on the assessee.....