Reopening of assessment u/s 147 - assuming the jurisdiction by ...
Assessment Reopened u/s 147 by Transferred AO is Void, Invalidating Resulting Orders.
September 10, 2019
Case Laws Income Tax AT
Reopening of assessment u/s 147 - assuming the jurisdiction by the AO after transferring the case to the different AO - such a notice is void ab initio, and an assessment order passed in consequence thereof is non est, devoid of any legal force. - AT
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