When the order passed by the TPO was a nullity in law and void ab initio, AO cannot entertain a belief...

When the order passed by the TPO was a nullity in law and void ab initio, AO cannot entertain a belief that certain income chargeable to tax had escaped assessment u/s 147 - subsequent order passed by the AO u/s 143(3) r.w.s. 147 and 144C quashed - AT .....

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