CIT(A) Invalidates Reopening of Assessment by AO; Annuls Addition Previously Deleted on Merits u/ss 147/148.

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....Reassessment - CIT(A) has not adjudicated on the reopening made by the AO under Section 147/148. He has deleted the addition made on the ground that his predecessor CIT(A) in chair had deleted the same on merits. - Reopening is not valid - AT....