Assessee cannot challenge reopening notice u/s 148 in second appeal due to initial inaction.

Assessee cannot challenge reopening notice u/s 148 in second appeal due to initial inaction. https://www.taxtmi.com/highlights?id=15948 Notice u/s 148 - assessee was very well aware of its right to raise objections since the very beginning and it had not preferred to exercise the same, it is not entitled to seek leave for challenging the legality of reopening and more so, in the second appeal - AT en-us Thu, 21 Nov 2013 16:18:14 +0530 Thu, 21 Nov 2013 16:18:14 +0530 TaxTMI RSS Generator Assessee cannot challenge reopening notice u/s 148 in second appeal due to initial inaction. https://www.taxtmi.com/highlights?id=15948 Notice u/s 148 - assessee was very well aware of its right to raise objections since the very beginning and it had not preferred to exercise the same, it is not entitled to seek leave for challenging the legality of reopening and more so, in the second appeal - AT Highlights Income Tax Thu, 21 Nov 2013 16:18:14 +0530 https://www.taxtmi.com/highlights?id=15948