Reopening notice u/s 148 served by affixture at a wrong address and consequent re-assessment made u/s 147/148 invalid.
April 11, 2016
Income Tax, ITAT, Judgments
In a latest judgment, ITAT Chandigarh has held that notice u/s 148 of the Income Tax Act, 1961 served upon by affixture at a wrong address and consequent re-assessment made under section 147/148 cannot be held to be valid. Case Details: I T A No s . 335 & 336/ CHD/2015 Assessment …