NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Sections 147/148 of the IT Act. Consequently, the answer to this question is given in favour of assessee to hold the decision of AO to reassess the assessee was not independent but was at the instance of superior officer. 42. Now next coming to the substantial questions of law which were admitted for hearing at the instance of Revenue