Bench: B.V.NAGARATHNA,J.M.KHAZI
reassessment dated 15.3.2016 for the Assessment Year 2010-11 issued by the 2nd appellant - The Assistant Commissioner of Income Tax, Circle-1, Aayakar Bhavan, Sedam Road, Kalaburagi under Sections 147/148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act' for the sake of brevity). 2. The brief facts of the case are, the original Assessing Authority, while