High Court Quashes Reassessment Proceedings Due to Improper Service of Notice u/s 148 of the Income Tax Act.

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....Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent 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 - HC....