Validity of reassessment notice couldn't be challenged if assessee had appeared before AO; SLP dismissed

IT : SLP dismissed against High Court ruling that where assessee challenged validity of reassessment proceeding on ground that service of notice by Inspector at factory premises on security guard was not proper service under provisions of section 282(2), since in response to notice issued under section 148, one director of assessee-company had appeared before Assessing Officer, it could be concluded that provisions of section 292B would apply to assessee's case and, thus, assessment proceedings

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