Inconsistent AO Statements Challenge Validity of Section 148 Notice for Assessment Reopening, Citing Improper Consideration.

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....Reopening of assessment - AO emphasised that the assessee did not file any return of income by contradicting himself in the body of the assessment order by admitting that return was filed on 18.10.2007 establishes only and only one thing, that notice u/s 148 vis a vis reasons are devoid of any application of mind.....