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2011 (12) TMI 173 - PUNJAB & HARYANA HIGH COURTRe-opening of assessment invalidated on the ground that service of notice u/s 148 by affixture is not a valid service – service made by registered post and by affixture in the presence of two witnesses at the address of the assessee - consideration not paid to incorrect claim of deduction claimed u/s 80-O – Held that:- the purpose of the statute will be better served, if the date of issue of notice is considered as compliance of the requirement of proviso to Section 143(2) of the Act. Thus, decided in favor of the Revenue. Since, neither the Commissioner nor Tribunal has examined the merits of the assessment proceedings, the matter is remitted back to the CIT for fresh decision in accordance with law.
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