Re-assessment - Validity of Notice - it cannot be held that receipt of the notice u/s 148 by the brother...

Re-assessment - Validity of Notice - it cannot be held that receipt of the notice u/s 148 by the brother of the assessee, amounted to service of notice on the assessee, irrespective of the fact that the assessment order passed u/s 144 had been challenged in appeal by the assessee within limitation - AT .....

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