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 reasse

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