Reopening based on inquiries conducted without the authority of law is Invalid

Shri Parmod Kumar Sahai Vs ITO (ITAT Delhi)

No reopening permissible on basis of invalid enquiry made under section 133 without approval of competent authority when no proceedings were pending

We have perused second paragraph of the assessment order which refers to the inquiry made by the Assessing Officer before issue of notice u/s 148 of Income Tax Act on 07.12.2007. The Assessing Officer, in the absence of any proceedings pending before him, has no authority to conduct any inquiry,

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