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Notice issued to authorised representative of assessee is deemed as notice issued to assessee

July 29, 2020[2020] 117 837 (Madras)

INCOME TAX: Where assessee filed writ petition challenging reassessment order on grounds that notice under section 148 was not served upon him, in view of fact that authorized representative appeared on behalf of assessee, therefore contention of assessee could not be countenanced in view of section 292BB
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