RAGBIRSINGH MALIKSINGH RAJPAL,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1100/Pun/2016 यििाारण वषा / Assessment Year : 2007-08

section 143(3) of the Act cannot be 5 Shri Ragbirsingh Maliksingh Rajpal reopened. In this regard, it is necessary to look at the reasons recorded for reopening the assessment which read as under:- "In this case the assessee had filed revised return declaring total income of ₹85,50,640/- and the assessment u/s. 143(3) was completed