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Having participated in the assessment proceedings the taxpayer cannot invoke extra ordinary justification of the Court to challenge any notice vide [2022] 440 ITR 359 (Bom).
In this case the assessee objected to the jurisdiction yet he complied with the notice issued under section 142(1) and only post which it invoked court jurisdiction but did not succeed.
The right course for the taxpayer is to raise an objection and straightaway take steps to approach the court to challenge the jurisdiction on facts in the case on account of either of the following situations:
@ that the notice was—
 (a) not served upon him; or
 (b) not served upon him in time; or
 (c) served upon him in an improper manner.

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