Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
3. Because the Ld CIT (A) has erred in dismissing the ground of appeal challenging the proceedings u/s 148 initiated by the AO in violation of applicable law and without finding any incriminating material during search u/s 132 of the Act and also without satisfying the conditions mentioned in section 149 of the Act. The assessment based on illegal proceedings