255 (SC) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -18- E. Shamsudeen. 7. By way of reply Mr. Kuryan Thomas argues that it cannot be gainsaid that the assessee did not object to the initiation of assessment through a notice under Section 153C of the Act. Paragraph 5 of the order of the Commissioner of Income Tax (appeals) refers