Section 153C Proceedings Dropped; Section 148 Notice Deemed Unjustifiable, Assessment Order Set Aside as Legally Unsustainable.

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....Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which was unjustifiable. Assessment order is not liable to be sustainable in the eyes of law, hence, we set aside the same....