17 December 2019
There is a survey and notice should be issued u/s 148 for further assessment. But, AO issue Notice u/s 153C by mistake which is illegal in nature. assessee argue on the same and notice is declared illegal u/s 153C. Now, AO issue another notice under correct section 148.
Can AO issue notice again on the same material on which notice u/s 153C was already issued and prooved illegal or should be new material to proceed further u/s 148?
CAclubindia
