SHRIMATI MANJIT KAUR,BATHINDA vs. INCOME TAX OFFICER, WARD 2 (1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

253 Taxman 479 (SC) wherein it is held that the service of notice on representative of assessee on ground of non-availability of assessee is deemed service of notice on assessee and sufficient compliance of requirement of section. Accordingly, the issue of validity of service of notice under section 148 is upheld. Thus, ground No. 4 of the appeal

SHRI BALJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 2(1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above