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2018 (6) TMI 98 - HC - Income TaxPresumption to service of notice u/s 148 - notice sent through speed post and not having been received back - Whether the notice u/s 148 is correctly send where the address on such notice is completely different? - Held that:- The legal requirement of service of notice upon the Assessee u/s 148 is a jurisdictional pre-condition to finalizing the reassessment - the onus is on the Revenue to show that proper service of notice has been effected u/s 148 on the Assessee or an agent duly empowered by assessee - here revenue failed to discharge the onus - also notice which u/s 148 was sent on 22nd March 2010 on the address where the assessee was not residing - thus reassessment proceedings without effecting proper service of notice on the Assessee are invalid and liable to be quashed - Decided in favor of assessee.
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