Notice u/s 148 for Reopening Assessment on Ancestral Property Deemed Illegal and Void by Court.

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....Reopening of assessment u/s 147 - in the present case, the ancestral property is owned by the assessee in the HUF status and so the appellant’s case was to be reopened under section 147 of the act in the status of HUF and consequently assessed in the status of HUF. We are of the view that the notice issued u/s 148 by the AO was illegal, and void abinitio. - AT....