SRI C M MAHADEVA S/O SRI MANCHE GOWDA vs. THE COMMISSIONER OF INCOME TAX
The appeal stands allowed
ITA/795/2009HC Karnataka24 Aug 2015
Bench: B.MANOHAR,VINEET SARAN
Section 139Section 143(1)Section 147Section 148Section 255(6)Section 260Section 69
u/s 148 for A.Y.2004-05.”
(emphasis supplied)
10.
From a bare perusal of the aforesaid reasons
recorded for reopening the concluded assessment for
the assessment year 2004-05, what we notice is that the
Assessing Officer was of the opinion that further
investigation was required for proceeding to commence
for the assessment year 2004-05, and on such basis he
opined
