Reassessment Validity Questioned: AO's Independence Compromised by Relying on Audit Party's Legal Advice for Notice u/s 148.

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....Notice u/s 148 - Validity of reassessment proceeding - Role of the Audit parties to point out of the factual mistakes and not to advise the AO on legal matters. Therefore if an AO, reopens the assessment on the legal advice of the audit party it cannot be held forming of an independent opinion. - AT....