Section 148: Onus to prove Service & Proper Service of Notice is on AO

The relevant facts of the case are that as per AIR information available with the tax authorities, it was noticed that the assessee had deposited an amount of Rs.20 lakhs in cash on various dates in Saving Bank Account Number. 02501000071202 OF the HDFC Bank Ltd, Rewari in the year under consideration. Accordingly, as per the assessment order, notice under section 148 of the Income Tax Act, 1961 was issued to the assessee after recording of reasons on 16.03.2012. In

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