In the result, Revenue’s appeal being ITA no
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
132A of the Act. 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved." 12. No incriminating documents were unearthed in the present case, which is an established fact