Reopening of assessment u/s 147 - the ld. CIT(A) has no power ...
Case Laws Income Tax
April 26, 2022
Reopening of assessment u/s 147 - the ld. CIT(A) has no power under the provision of law to give direction to the AO for reopening of assessment. Thus the reasons recorded for reopening of assessments is bad in law. - AT
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