Reassessment proceedings becomes null & void if no valid service of section 148 notice

Chitra Supekar Vs ITO (Bombay High Court) We have heard both counsels at length and have perused the proceedings. we agree with the view taken by the Delhi High Court in the case of CIT vs Eshaan Holding (P) Ltd. upholding the view of the ITAT that if there is no valid service of notice under section 148, the reassessment proceedings are null and void as also the decision of the Punjab and Haryana High Court in the case of CIT vs Avtar Singh which held that service of notice under section 148 is a condition precedent for making reassessment or re-computation under section 147 of the Act. In o...