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2018 (9) TMI 277 - AT - Income TaxReopening of assessment - validity of notice - Held that:- The direction issued by the CIT(A) is against the spirit and order of the Tribunal. Such type of directions should not have been given by the CIT(A) as there was no reference in the order of the Tribunal for issuing such type of direction. Therefore, the notice under section 148 was not properly issued. If I consider it to be the fresh notice under section 148, it is also time barred. Therefore, no hesitation of holding notice issued under section 148 as invalid. Assessment framed consequent thereto is also invalid assessment. The jurisdiction of the AO was only to pass order on merit consequent to the direction of the Tribunal which he did not do. It is of the opinion that assessment framed by the AO by issuing invalid notice is not sustainable in the eyes of the law. Accordingly, annul the assessment. - decided in favour of assessee
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