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2004 (9) TMI 49 - DELHI HIGH COURTNotice u/s 148 served on deceased – service of notice - notice of demand u/s 156 and 221(1) pursuant to notice under section 148 - nothing was placed by revenue before us to show that any notice was served even on the deemed assessee - is clear that notice under section 148 was neither served on the original assessee nor on the deemed assessee. Therefore, the subsequent proceedings are bad in law as there is breach of the principles of natural justice as well as the mandatory provisions contained in section 148. The principle of audi alteram partem ought to have been followed by the Revenue. On this ground, all proceedings, notices, orders pursuant to the said notice under section 148 are quashed and set aside.
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