Order passed by AO converting protective assessment into substantive assessment is appealable before CIT(A): ITAT

INCOME TAX : Where assessment was completed under section 143(3) read with section 153A and protective addition was made in hands of assessee and Assessing Officer wanted to convert said protective assessment into substantive assessment, he could have invoked his jurisdiction in terms of section 147 on satisfaction of conditions specified therein and in absence of thereof, action of Assessing Officer would not be sustainable

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