ITISHA GOYAL,HARIDWAR vs. DY CIT, HARIDWAR

Appeal is allowed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

reassessment in question, dated 23.10.2018 adding the foregoing sums which stand upheld in the lower appellate proceedings as well. It is clear in this factual background that the learned Assessing Officer had initiated the impugned reopening beyond a period of four years from the end of the relevant assessment year and therefore hit by section 147 1st proviso. The Revenue