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    <title>Notice u/s 148 Deemed Invalid Due to AO&#039;s Error on Pension Liability and Chapter VI-A Deduction.</title>
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    <description>AO himself admitted that the provision for pension liability and deduction under Chapter VI-A had been wrongly allowed - So it cannot be said that it was wrongly allowed on the mistake of the assessee particularly - Notice u/s 148 bad in law - AT</description>
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      <description>AO himself admitted that the provision for pension liability and deduction under Chapter VI-A had been wrongly allowed - So it cannot be said that it was wrongly allowed on the mistake of the assessee particularly - Notice u/s 148 bad in law - AT</description>
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