TMI BlogValidity of Assessment u/s 153C - Reopening of assessment u/s 147 - In view of such glaring fact...Validity of Assessment u/s 153C - Reopening of assessment u/s 147 - In view of such glaring fact covering huge racket of providing accommodation entries of issuing bogus bills, the ld. CIT (Appeals) being conscious of his powers and his authority in directing the ld. Assessing Officer to issue notice under Section 147/148 - CIT-A in guiding the AO giving a direction to proceed u/s 147-148 of the act are in conformity with the income tax act, the direction itself does not prohibit or curtail upon..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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