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Income Tax - Highlights / Catch Notes

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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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