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In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 148 of I.T.A. No. 479/Asr/2018 3 &I.T.A. No. 480/Asr/2018 the Income Tax Act is a illegal and invalid notice issued without any proper and valid reasons. 2. On the facts & in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred by holding the validity of re-assessment proceedings and thereby