M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR
In the result, the appeal of the assessee bearing ITA No
ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 147Section 148Section 250
10
Assessment Year: 2006-07
iii) That whether the ld.CIT(A) was competent, while deciding a case before him, to give direction to reopen a case for another year, not before him.
3. Rather than specifically addressing the above legal issues, the ld.CIT(A), in his impugned order, has taken a generic view that since the assessee had himself claimed
