Can AO initiate proceedings u/s 148 of the IT Act once the proceedings u/s 147, 148, and 151 have been declared invalid?
Court :
ITAT Delhi
Brief :
This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A)-14, New Delhi dated 28.10.2019. The assessee has raised following grounds of appeal:-
Citation :
ITA No.9687/Del/2019
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Published in Income Tax
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