https://www.taxtmi.com/highlights?id=62646 Validity of reopening of assessment - Non-issuance of notice u/s. 148 - Once it is proved that notice u/s.148 was not issued, there cannot be any question of making any reassessment. Reliance of CIT(A) on the provisions of section 292BB is misplaced because the said section only stipulates that participation in the assessment proceedings/reassessment proceedings would be deemed as a proper service of notice. - AT en-us Tue, 29 Mar 2022 08:35:52 +0530 Tue, 29 Mar 2022 08:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62646 Validity of reopening of assessment - Non-issuance of notice u/s. 148 - Once it is proved that notice u/s.148 was not issued, there cannot be any question of making any reassessment. Reliance of CIT(A) on the provisions of section 292BB is misplaced because the said section only stipulates that participation in the assessment proceedings/reassessment proceedings would be deemed as a proper service of notice. - AT Highlights Income Tax Tue, 29 Mar 2022 08:35:52 +0530 https://www.taxtmi.com/highlights?id=62646