BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 147 of the Act. The notice issued u/s 147 is beyond jurisdiction. 7. For that the learned commissioner of income tax (Appeals) had failed to appreciate the fact that the appellant has disclosed all material facts, produced books of account, audit report, TDS statement in Form 26Q, etc. at the time of assessment. The books of account had been