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

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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X