Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ
reassessment was bad. However, the said contention came to be negatived by the Tribunal and insofar as issue relating to determination of the value of immovable property, matter came to be remanded back to Commissioner of Income Tax (Appeals) for adjudication. 6. As could be seen from the order of Tribunal, reason for issuance of notice for reopening