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2013 (10) TMI 1186 - HC - Income TaxReassessment u/s 147 - improper service of notice u/s 148 - validity of the service of notice under section 148 – Held that:- From the record, it appears that Sri O. P. Nehru has received the notice on 25.02.2004 at the assessee's premises and he was the legal officer of the assessee company and on earlier occasions, he has received the notices from the department. Similarly, Sri Dinesh Singh, who is the Chartered Accountant of the company has represented the assessee on many occasions. A notice was served at the registered office of the assessee company. The server of the department has served the notice in good faith and now by raising the technical ground, the assessment order cannot be set aside specially when the assessee has already voluntarily participated in the appellate proceedings. Inspiration may be drawn from the Section 292 BB, though the same is not applicable during the assessment year under consideration but the fact remains that the assessee has participated voluntarily in the appellate proceedings - In the instant case, the assessee is a company whose employees/consultant are the Members of the family. Thus, service of notice is sufficient as per the ratio laid down in the case of CIT vs. Smt. Kanti Devi Gupta; [2004 (9) TMI 41 - MADHYA PRADESH High Court] – Decided in favor of Revenue.
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