Assessment Reopening Challenged: Non-Existent HUF Nullifies Jurisdiction u/s 147; Section 148 Notice Declared Void.

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....Reopening of assessment - The fact of non existence of HUF is paramount and strikes to the very root of purported jurisdiction sought to be acquired by the AO u/s 147 - notice u/s 148 is void ab initio and bad in law. - AT....