A notice sent by post to the addressee at his proper address ...
Postal Notice Deemed Delivered if Not Returned, Satisfies Section 148 of Income Tax Act Requirements.
May 4, 2017
Case Laws Income Tax HC
A notice sent by post to the addressee at his proper address would be deemed to have been delivered to him in the ordinary course, if not returned undelivered and such service is sufficient even for the purposes of Section 148 of the Act. - HC
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