In a case ITO has issued notice for reassessment u/s148 to be read with 147 and assessee objected to the validity of the notice on the ground that department has not sufficient reasons to believe that income has escaped assessment, which are rejected by the ITO vide his orders passed subsequent to the assessee's application. Now can the assessee go for appeal to CIT (Appeals) or move an application to CIT or appeal should be filled against the orders of ITO after compeltion of proceedings u/s 148 to be read with 147 by ITO.
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