TMI BlogValidity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of...Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the Ld.CIT(A) that the notices served through Speed Post and affixture were at the address as per PAN Database and, therefore, tantamounted to valid service, is of no assistance to the Revenue since admittedly the PAN Database also contains the residential address of the assessee and no attempt at all was made by the Revenue to servi..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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