Notice Quashed: No Proper Satisfaction Recorded Before Issuing Section 148 Notice Under Income Tax Act.

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....Reopening of assessment - the authority has not recorded proper satisfaction/approval, before issue of notice u/s. 148. AO has mechanically issued notice u/s. 148 of the Act, on the basis of information allegedly received by him from the DIT (Inv.), New Delhi. - Notice quashed.....