Reassessment u/s 147 Challenged: AO Can't Probe Unrelated Issues Without Valid Notice; Invalid Notice Voids Entire Process.

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....Validity of reopening of assessment u/s 147 - AO cannot be stated to be empowered to make a roving enquiry into other issues which according to him came to his notice during the reassessment proceedings. The foundation of a reassessment proceeding is a valid notice and if this notice is held to be invalid the entire edifice sought to be raised on such foundation has to collapse. - HC....