Notice u/s 148

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 June 2015 Notice u/s 148 was issued for the A.Y. 2008-09 and 2009-10 on 31/03/2015. Notice was not send by the post and feeling the urgency of notice (since 31/03/2015 being the last date for A.Y. 2008-09) it was served by affixture outside the premises of the assessee at 04: 30 P.M. Assessee being a salaried employee was on a official tour outside the city and his wife being his only representative was not at home at the moment. AO contacted the assessee and on knowing that his wife has returned home send a inspector at 7 P.M to get the notice signed by his wife. Please state whether notice issued in the manner stated above is valid in eye of law.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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19 June 2015 It is a valid notice. Where notice was not sent by registered post nor served upon assessee in any other manner whatsoever, proceedings for assessment were void.

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