When no valid notice u/s 148 has ever been served upon the ...
Reopening of Tax Assessment Deemed Illegal Due to Invalid Notice u/s 148; Process Declared Void.
January 27, 2017
Case Laws Income Tax AT
When no valid notice u/s 148 has ever been served upon the assessee either through registered post or through affixture necessary to reopen the assessment, the entire exercise as to opening the assessment is illegal and void, hence not sustainable - AT
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