Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 [herein after referred as the Act] relating to the assessment year 2013–14. 2. The brief facts of the case is that the assessee is an individual and engaged in the agricultural activities and deriving agricultural I.T.A No. 746/Ahd/2023 A.Y. 2013-14 Page No 2 Bhagvanjibhai