TMI BlogReassessment u/s 147 - improper service of notice u/s 148 - A notice was served at the registered...Reassessment u/s 147 - improper service of notice u/s 148 - 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. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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