Bench: S/Shri Chandra Poojari, Am & George George K., Jm
section (1) or sec. 142 has been issued prior to the making of an assessment. The assessment order has been made in which it is clearly mentioned in Para 5 that notice u/s 142(1) was also issued before passing this order. The appellant has not disputed this. Hence the contention put forth by the appellant that invocation