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CIT(A) Lacks Authority to Reopen or Set Aside Assessments u/s 251 and Section 153C.

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....Power of CIT(A) u/s 251 to give direction to reopen the assessment - Can CIT(A) set aside the assessment framed u/s 153C - Such directions are uncalled for and deserve to be expunged from the findings of the first appellate authority.....