Tax Notice Error: Assessment Reopening Under Sec 147 Challenged Due to Notice Sent to Wrong Address, Violating Sec 148.

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....Reopening of assessment u/s 147 - The only mistake that the department committed was to dispatch the notice u/s 148 of the Act to the address at the address of Agriculture land and not to the residential address of the writ applicant - In such circumstances, it is obvious that the writ applicant could never be said to have receive such notice. - HC....