MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

reassessment or re-computation under section 147. Unless, the notice was served on\nthe proper person in the manner prescribed under section 282, the service was insufficient and\nAO did not have jurisdiction to re-assess the escaped income. Thus, the service of notice under\nsection 148 was no service in the eye of law and all subsequent proceedings including

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND