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2021 (4) TMI 966 - HC - Income TaxReopening of assessment u/s 147 - invalid service of notice under Section 148(1) - HELD THAT:- The entire proceedings ought not to have been brought to naught, even if, the conclusion reached was that notice under Section 148(1) had not been served. According to Mr. Hossain, the matter could have been remanded to the AO, so as to give opportunity to the respondent/assessee to defend the proceedings. This is an aspect that we will consider once service is effected on the respondent/assessee. List the matter on 20.05.2021.
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