Tribunal held that, service of notice to manager is a valid service as the assessee has appeared before the Assessing Officer without taking any objection. Provisions of S.292BB would apply .( AY.2010-11)
K.S. Cold Storage v. ACIT (2019) 174 ITD 485 /175 DTR 433/ 198 TTJ 905(Pune) (Trib.)
S. 143(2) : Assessment–Service of notice to manager is a valid service as the assessee has appeared before the Assessing Officer without taking any objection. [S. 292BB]