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Reopening of Assessment u/s 147 Invalid: CIT(A) Cannot Direct AO to Reopen; Reasons Legally Flawed.

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....Reopening of assessment u/s 147 - the ld. CIT(A) has no power under the provision of law to give direction to the AO for reopening of assessment. Thus the reasons recorded for reopening of assessments is bad in law. - AT....

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Reopening of Assessment u/s 147 Invalid: CIT(A) Cannot Direct AO to Reopen; Reasons Legally Flawed.