16 July 2008
The AO served a notice u/s 148 at the address on which the return of income was filed with the department for that period. The basic question is based on following points. 1. That address on which notice was sent/ served is more than 6 years old. 2. During last six years more than six returns were filed with new address. 3. During last six years the department has sent more than four other notices or orders at new address. 4. The notice sent at old address was thru peon at old address. 5. No notice sent thru Mail or registered post or thru speed post at old or new address.
The question is whether the notice sent u/s 148 at old address will be presumed served or not.
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