Reopening Assessment Invalid: Improper Sanction by Commissioner u/ss 148 and 151(2); Section 292BB Inapplicable.

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....Reopening of assessment - Notice u/s 148 r.w.s 151(2) - the sanction accorded by the CIT(A) is not in accordance with law and in such a situation sanction accorded to the Assessing Officer is not valid - Provisions of section 292BB not applicable - AT....