SHREE PRAKSH SINGH,GURGAON vs. INCOME TAX OFFICER, WARD-1, DIGBOI

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.14/Gau/2019 ("नधा"रणवष" / Assessment Year:2012-13)

u/s 147 / 148 of the Act. Therefore, in our view, the reassessment proceedings initiated in the case of assessee under consideration is bad in law. 9. Now, we deal with main grievance of the ld DR for the Revenue. The learned DR argued before us that so long as the ingredients of section 147 are fulfilled, the Assessing Officer