Notice u/s 148 Invalid Due to Incorrect Address; Tax Department Ignored Bank Records as Per Rule 127.

Service of notice u/s 148 of Income Tax - no service effected on address as per PAN - dept was aware of address in bank - by virtue of the further proviso to sub-rule (2) of Rule 127, the communication had to be delivered at the address as available with the banking company - since no such steps were taken for service of notice before the last date envisaged u/s 149 - reopening of assessment was invalid .....

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