Taxpayer Can Challenge Notice Validity u/s 148 & 142(1) for Assessment Year 2008-09 Before Assessing Officer.

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....Reassessment - Once we have held that a valid notice u/s 148 had been issued, it is open to the assessee to raise this objection before AO, as to whether the original assessment proceeding for the assessment year 2008-09 are pending or not and whether a valid notice u/s 142(1) has been issued - HC....