TMI Blog2018 (11) TMI 1839X X X X Extracts X X X X X X X X Extracts X X X X ..... thority of law. In support of his submission, learned advocate has placed reliance upon the decision of the Delhi High Court in the case of Commissioner of Income Tax (Central)-I v. Chetan Gupta, [ 2015 (9) TMI 756 - DELHI HIGH COURT] wherein the Court has held that burden to establish that service of notice has been effected on the assessee or his duly authorized representative is on the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, no notice under section 148 of the Act has been served upon the petitioner. It was submitted that despite aforesaid fact having been brought to the notice of the assessing officer, he has still persisted on continuing with the reopening proceedings. It was submitted that in the absence of service of statutory notice under section 148 of the Act, continuance of the proceedings under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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