Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

section 147. The grievance of appellant that the re-assessment proceedings had been - dated suspiciously and there was no concealment of income are not corroborated by the surroundings facts of the case. It is further observed from assessment order that necessary opportunity had been granted to appellant which she didn’t utilize. Therefore, the grounds relating to not providing adequate