Service of notice u/s 148 of Income Tax - no service effected on ...
Income Tax
July 19, 2019
Service of notice u/s 148 of Income Tax - no service effected on address as per PAN - dept was aware of address in bank - by virtue of the further proviso to sub-rule (2) of Rule 127, the communication had to be delivered at the address as available with the banking company - since no such steps were taken for service of notice before the last date envisaged u/s 149 - reopening of assessment was invalid
View Source