ITAT deleted addition due to invalidity of proceedings under Sections 147/148 and improper transfer under Section 127   Hon’ble ITAT, Indore in the case of M/s. Shakshi Township Pvt. Ltd. (AY 2011-12) has quashed the reassessment order solely on jurisdictional grounds, highlighting the invalidity of proceedings under Sections 147/148 and improper transfer under Section 127….

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