Commissioner Annuls Successor Officer's Attempt to Reopen Assessment u/s 147, Initially Closed u/s 143(3.

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....Reopening of assessment - the successor Assessing Officer has simply sat over the decision of the earlier Assessing Officer passed u/s.143(3) with respect to the issues sought to be covered u/s.147 - CIT(A) was completely justified in anulling the order of the successor AO - HC....