|
8. |
ESHAAN HOLDING P. LTD. (Delhi High Court)[Related to
section 148]
Even if
there is scope for drawing a presumption, the assessee has come before the
Assessing Officer and denied service. The notice served by affixture is also
not valid service because it was done at the old address, which is not the
last-known address, as the new address has already been intimated to the
department in the return of income filed for the assessment year 2003-4 and
that is the last-known address. |