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Section 148 Notice Quashed: Assessing Officer Lacked Independent Reasons, Relied on Jurisdiction-Lacking AO's Satisfaction.

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....Notice u/s 148 - AO has not recorded any reasons for re-assessment proceedings and merely acted on the borrowed satisfaction recorded by another AO without jurisdiction - Notice quashed - AT....

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Section 148 Notice Quashed: Assessing Officer Lacked Independent Reasons, Relied on Jurisdiction-Lacking AO's Satisfaction.