Directions issued to AO to execute remedial action u/s. 148 was invalid if time period for reassessment expired

INCOME TAX: Where in terms of section 149(1)(b), period of limitation for initiating reassessment proceedings for relevant assessment year had already expired, impugned direction given by Commissioner (Appeals) under section 150 to Assessing Officer to execute certain remedial action under section 148, was a non-est direction and, thus, same deserved to be set aside

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