Reassessment invalid if section 148 notice not served within stipulated period

B. M. Land Developers & Builders Vs ITO (ITAT Hyderabad)

In the case before us, the AO has issued notice u/s.148 of the Act on 26-03-2014. Therefore, it is within the period of six years from the end of relevant assessment year. However, it is clear that assessee has not been served notice u/s. 148 of the Act and even the notice by affixture was also served on 04-04-2014. But as right

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