Service of Section 148 Notice to CA of Assessee is not service at all

Ardent Steel Limited Vs ACIT (Chhattisgarh High Court) 1. Issue here is  whether notice under Section 148(1) of the IT Act was served to the petitioner, as service of notice is the condition precedent for reopening assessment under Section 148(1). 2. It is the case of the Revenue that the petitioner has participated in the assessment proceedings after service of notice through Chartered Accountant and filed return and also raised objections and objections were decided on 18-7-2016, therefore, the petitioner is deemed to have waived the service of notice under Section 149(1) of the IT Act rely...