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    <title>Notice u/s 148 Quashed Due to Invalid Directions from CIT(A) Lacking Legal Authority for Reopening Assessments.</title>
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    <description>AO merely issued the notices u/s 148 on fallacious assumptions by acting only on the directions of Ld. CIT(A) who is legally not having such powers to give direction to reopen the assessment - Notice quashed as invalid.</description>
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      <description>AO merely issued the notices u/s 148 on fallacious assumptions by acting only on the directions of Ld. CIT(A) who is legally not having such powers to give direction to reopen the assessment - Notice quashed as invalid.</description>
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