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TMI Blog2020 (1) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... served on petitioner cannot be countenanced. As per Section 292BB it shall be deemed that any notice under any provision of this Act, which is required to be served upon the assessee, has been duly served upon the assessee in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act. Notice to an au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents : Mr.A.N.R.Jayaprathap Standing Counsel ORDER This petition is filed to call for the records on the file of the respondent in PAN/GIR.No.AERPC 1709 H dated 31.03.2015 and quash the same. 2. The petitioner has filed the present writ petition against the impugned order dated 31.03.2015 on the ground that the notice invoking Section 148 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atives of an assessee is a notice to the assessee. 3.In any event, the petitioner has an alternative remedy to file an appeal before the Appellate Commissioner under Section 246 of Income Tax Act, 1961 against the impugned order. Hence, without going into the merits of the case, this writ petition is disposed by giving liberty to the petitioner to file an appeal under Section 246 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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