Observation of CIT(A) that AO is empowered to reopen assessment not illegal – ITAT
February 16, 2025
Income Tax, ITAT
Observation of CIT(A) that AO is empowered to reopen the assessment u/s 147/148 can not be said to be illegal – ITAT In a recent judgment, the ITAT Delhi has held that observation of CIT(A) that Assessing Officer (AO) is empowered to reopen the assessment under section 147/148 …