Sec.292BB- Service of Notice- Objection raised prior to completion of reassessment is valid

Brief of the case

In case of CIT Vs. Chetan Gupta, Delhi High Court held that where objection to effect, that notice for reassessment was not served on his last known address of assessee, was taken prior to completion of reassessment, proviso to Section 292BB was attracted and therefore, revenue could not take advantage of main portion of Section 292BB.

Facts of the case

• The assesseeâ€

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