Reopening based solely on CBDT directions without independent Assessing Officer satisfaction is void ab initio.
Reopening based solely on CBDT directions without independent Assessing Officer satisfaction is void ab initio. Issue Whether a reassessment notice issued under Section 148 is legally valid when it is based solely on a CBDT instruction directing the reopening of cases involving invalid returns, without any independent satisfaction of the Assessing Officer regarding escapement of… Read More »