Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble
reassessment order of the AO be set aside as bad in law.” 22. Similar issue was considered by us in the Assessee’s Appeal in Ground No 6 for the A.Y. 2007-08 and held as under: - “58. Considered the rival submissions and material placed on record. It is observed that during the year under consideration assessee has sold