Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
14A of the Act. 3.1 At the time of hearing, the ld. counsel for the assessee has contended that the ld. CIT(A)-1, Jodhpur erred in sustaining the assessment order framed by invoking the provisions of section 147/148 by 10 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. way of reassessment proceedings without any reason