AO merely issued the notices u/s 148 on fallacious assumptions...
Notice u/s 148 Quashed Due to Invalid Directions from CIT(A) Lacking Legal Authority for Reopening Assessments.
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Income TaxMarch 7, 2019Case LawsAT
AO merely issued the notices u/s 148 on fallacious assumptions by acting only on the directions of Ld. CIT(A) who is legally not having such powers to give direction to reopen the assessment - Notice quashed as invalid.