Proper Notice Required for Reassessment: Section 148 Compliance Essential, Section 292BB Not Applicable.

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....Reopening of assessment - service of notice - The mere fact that an Assessee or some other person on his behalf not duly authorised participated in the reassessment proceedings after coming to know of it will not constitute a waiver of the requirement of effecting proper service of notice on the Assessee under Section 148 - Provisions of section 292BB also not applicable - HC....