ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR
Appeals are disposed off in the terms indicated as above
ITA 504/JODH/2018[2010-11]Status: DisposedITAT Jodhpur10 Nov 2023AY 2010-11
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)
reassessment proceeding was valid, it has only to be
seen by the AO, whether there is prima facie some material on the basis of
which the AO could re-open the case. Thus, the sufficiency of the
correctness of the material is nothing to be considered as to this stage of
the recording reasons for the reopening of the assessment
