Notice served through affixture after office hours without proper witness is invalid

Digvijay Advisor Pvt. Ltd. Vs ITO (ITAT Delhi)

A perusal of the above reply of the Assessing Officer shows that notice u/s 148 dated 31.03.2015 was served on the assessee through affixture in presence of Inspector of the Ward. From the details filed by the assessee in the paper book, it is seen that the reasons were recorded on 31.03.2015. The reasons so recorded were sent for approval to the Addl. CIT on 31.03.2015, the Addl. CIT gave his approval on 31.03.2015, the file was received back by the Assessing Officer on 31.03.2

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