Initiation of proceedings u/s 147 - reopening u/s 147 of the Act by issuing the notice u/s 148 of the...

Initiation of proceedings u/s 147 - reopening u/s 147 of the Act by issuing the notice u/s 148 of the Act on the basis of mechanical approval by the Pr. CIT without recording satisfaction on the objective material is quashed .....

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