Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

148 of the Act. During the course of reassessment proceedings, the reasons recorded for reopening were served upon the assessee. Vide letter dated 22.01.2010, the assessee raised objection alleging it to be a review of the earlier decision of the Assessing Officer. The second objection of the assessee was that there was no foundation for forming the belief