In the result, appeal of the assessee is allowed
Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
section 147 of the IT Act, 1961 for the AY 2010-11. The escapement was on account of failure on the part of the assessee to disclose all material facts.” The assessee objected to the notice issued u/s 148 vide reply dt. 12.10.2017 (PB 21-24). 4. The AO, however, without disposing the objections raised by the assessee completed