Assessment Reopening Challenged: Notice u/s 148 Invalid Due to Improper Service to Unauthorized CA.

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....Reopening of assessment u/s 147 - service of notice - there is no power of attorney of CA given by the assessee, therefore, in such circumstances even if any notice was served on CA u/s 148 but the same is of no consequence in the absence of any valid authority/authorization given by the assessee company to the said CA.....