1983 (1) TMI 149 - AT - Income Tax

Summary

The judgment in the case questioned the validity of a notice served under section 148. The notice server was uncertain about the business premises and the partner of the assessment firm confirmed the discontinuation of the previous firm. The tribunal held that proper service of notice was not established, leading to the quashing of the assessment. The appeal was allowed. (Case: Appellate Tribunal ITAT Jaipur, Citation: 1983 (1) TMI 149 - ITAT Jaipur, Member: OM PRAKASH)