Reopening of assessment u/s 147 - validation of notice issued to...

Reopening of assessment u/s 147 - validation of notice issued to the old address - The argument advanced on behalf of the appellant/revenue that, as per Section 292BB, Section 148 notice would be deemed as served on the respondent/assessee as it did not object to it during the assessment proceedings is misconceived as perusal of the reply would show that, amongst other aspects, the respondent/assessee had objected to the notice under Section 148 being directed to the old address - HC