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| The Tax Publishers2020 TaxPub(DT) 0324 (Mad-HC) : (2020) 275 TAXMAN 0452 INCOME TAX ACT, 1961
Section 148
Where section 292BB provides that any notice under any provision of this Act, which is required to be served upon the assessee, was duly served upon the assessee in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry. Hence, appeal was disposed of by giving liberty to assessee to file an appeal under section 246.
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Reassessment - Validity - Notice under section 148 was not served on assessee -
Assessee has filed the present petition against order on the ground that notice invoking section 148 was not served on assessee. Assessee filed present petition against the order on the ground that notice invoking section 148 was not served on assessee. Contention of assessee that notice under section 148 was not served on assessee could not be countenanced. Further, as per section 292BB, it should be deemed that any notice under any provision of this Act, which is required to be served upon the assessee, was duly served upon assessee in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act. Held: As per section 292BB it shall be deemed that any notice under any provision of this Act, which is required to be served upon the assessee, has been duly served upon the assessee in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry. In any event, assessee has an alternative remedy to file an appeal before CIT(A) under section 246 against the impugned order. Hence, appeal was disposed by giving liberty to the assessee to file an appeal under section 246 within 30 days.
REFERRED :
FAVOUR : Directions issued
A.Y. :
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