On appeal filed, held by the High Court that notice under S. 148 having been sent to an address where the assessee was not residing, the presumption of services cannot be drawn . Reassessment is held to be bad in law (D.B. IT No 202 of 2015 dt. 24-10-2017)
Shubhashri Panicker (Mrs) v. CIT (2018) 403 ITR 434/166 DTR 1 (Raj)(HC)
S. 148 : Reassessment – Validity of service – Notice was sent on the address where assessee was not residing – Service made at the address which was referred on the envelope not of assessee – Presumption of service cannot be drawn –Reassessment is held to be bad in law .[ S.147,292BB ]