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1978 (7) TMI 48 - HC - Income Tax
Extract:
.......written authority to receive the same cannot be held to be a proper service on the assessee. There being no proper service of notice under s. 148, the reassessment made under s. 147 cannot be held to be valid. The question is, therefore, answered in the negative and in favour of the assessee. The assessee will have his costs. Counsel s fee Rs. 250.