Notice u/s 148 invalid if issued but not served properly to proper person

M/s K.P. Cold Storage Vs ITO (ITAT Agra) Conclusion: Where no notice under section 148 is issued or if the notice so issued is shown to be invalid, or the service of notice so issued, is shown to be invalid, AO could not proceed with the subsequent proceedings for making assessment, reassessment or re-computation under section 147. Unless, the notice was served on the proper person in the manner prescribed under section 282, the service was insufficient and AO did not have jurisdiction to re-assess the escaped income. Held: In the present case AO on basis of information received from the ADIT(...