Reopening of assessment u/s 147 - Once an order u/s 147 is found to be without authority, the...

Reopening of assessment u/s 147 - Once an order u/s 147 is found to be without authority, the consequential notice under Section 148 of the Act has no legs to stand on and the matter or the assessment cannot be reopened in the absence of the statutory pre-condition being met. - HC .....

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