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    <title>2017 (7) TMI 1152 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the applicability of Section 292BB, precluding the appellant from contesting the service of notice under Section 148 after participating in the proceedings. It also confirmed the valid issuance of the notice within the prescribed time limit. Consequently, the appellant&#039;s grounds were dismissed, and the appeal was rejected.</description>
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      <description>The Tribunal upheld the applicability of Section 292BB, precluding the appellant from contesting the service of notice under Section 148 after participating in the proceedings. It also confirmed the valid issuance of the notice within the prescribed time limit. Consequently, the appellant&#039;s grounds were dismissed, and the appeal was rejected.</description>
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