Reopening of assessment u/s 148 – when notice u/s 148 of the Act is not duly served on the assessee, the...

Reopening of assessment u/s 148 – when notice u/s 148 of the Act is not duly served on the assessee, the proceedings u/s 147 of the Act is one without jurisdiction and the Tribunal has rightly set aside the order - HC .....

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