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2020 (1) TMI 622 - HC - Income TaxValidity of reopening of assessment - as argued Notice u/s 148 was not served on petitioner - HELD THAT:- It is noticed that Mr.G.S.Selvan appeared on behalf of the petitioner and filed his authorisation. Therefore, the contention of the petitioner that the notice u/s 148 was not served on petitioner cannot be countenanced. 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 under this Act. Notice to an authorised representatives of an assessee is a notice to the assessee. In any event, the petitioner has an alternative remedy to file an appeal before the Appellate Commissioner under Section 246 against the impugned order. Hence, without going into the merits of the case, this writ petition is disposed by giving liberty to the petitioner to file an appeal under Section 246 of the Income Tax Act, 1961, within 30 days from the date of receipt of a copy of this order and the Appellate Commissioner is directed to dispose the appeal in accordance with law within a period of three months thereafter.
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