M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

147(a). 13. In the case of Kalaynji Mabji & Cop. V. CIT 9(1097) 102 ITR 287 (SC) it was held that reassessment can be initiated even if information may be obtained from record of original assessment. 14. The learned counsel for the assessee, submitted that assessment was reopened on the basis of audit objection, which is not permissible

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment