In case of a company, notice under section 148 is to be served on its Principal Officer for making a valid assessment under section 147

In case of a company, notice under section 148 is to be served on its Principal Officer for making a valid assessment under section 147.


Where the notice under section 148 was not served upon the Principal Officer of the assessee-company but on a person who was not empowered to receive the notice, the service of notice under section 148 was not a valid service, and the assessment completed under section 147 in the absence of a valid service was bad in law. - [2010] 8 TAXMANN.COM 266 (LUCKNOW - ITAT)