Assessee filed writ petition against reassessment order contending that notice under section 148, was not served on him. Dismissing the petition the Court held that notice to an authorized representatives of an assessee is a notice to assessee, when it was found that the authorized representative had appeared on behalf of assessee in view of section 292BB of the Act. In view of alternative remedy available to assessee to file an appeal before Commissioner (Appeals)
Chandrasekaran v. ITO (2020) 275 Taxman 452 (Mad.)(HC)
S. 148 : Reassessment-Service of notice-Notice to an authorised representative-Representative appeared before the Assessing Officer-Alternative remedy-Writ is held to be nor maintainable. [S. 147, 246, 292BB, Art. 226]