Assessment Reopening u/s 147 Invalidated; CIT(A) Lacks Authority to Direct Reopening for Additional Depreciation Disallowance.

Reopening of assessment u/s 147 - additional depreciation u/s. 32(1)(iia) disallowed - ld. CIT(A) has no power under the provision of law to give direction to the AO for reopening of assessment. Thus the reasons recorded for reopening of assessments is bad in law. - AT .....

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