Reassessment was unjustified if notice wasn't issued on officially notified address within limitation period

IT : Where reassessment notice under section 148(1) was issued against assessee after expiry of period of limitation at old address of assessee which was already changed by assessee before date of issuance of said reassessment notice in official record by updating PAN data base, it could be said that there was no service of reassessment notice upon assessee

from www.taxmann.com Latest Case Laws https://ift.tt/2t6X61O