No independent finding by AO is required if reassessment proceedings were initiated on direction of CIT(A): HC

INCOME TAX : Where Assessing Officer passed reassessment order on direction of Commissioner (Appeals) to assess undisclosed income in hands of assessee's HUF and exclude same from hands of assessee as an individual since as per Explanation 2 to section 153, such an assessment would be deemed to be made in consequence of or to give effect to any finding or direction contained in appellate order to invoke such reassessment proceedings no independent finding was required

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