HC quashed reassessment proceedings initiated pursuant to notice which wasn’t received by assessee

INCOME TAX : Where reopening notice issued against assessee on ground that income in respect of capital gain from sale of land had escaped assessment was not received by assessee as Assessing Officer had despatched said notice to address at village where such land sold was situated and not to residence of assessee, impugned reopening proceedings initiated against assessee pursuant to said notice was to be quashed

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