SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA
ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17
Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha
Section 132
125
Taxmann.com 348 (Gujarat) and submitted that the validity of the reopening of the assessment has to be determined with reference to the reasons as recorded by the AO. He asserted that sufficiency or correctness of any material cannot be considered at the stage of the notice. In this regard, he relied upon the decision of Hon’ble Supreme Court
