Court Rules Retrospective Amendments to Sections 115JA and 115JB Can't Justify Reopening Assessments u/s 148.

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....Reassessment - though the amendment u/s 115JA / 115JB was made with retrospective effect, the critical date is the date on which the AO exercises jurisdiction u/s 148 - the subsequent amendment could not have been and is in fact not a ground on which the AO sought to reopen the assessment - HC....