ASSISTANT COMMISSIONER OF INCOME TAX-1(1),, RAIPUR vs. SHRI SHARAD GOEL, RAIPUR

In the result appeal of the revenue stands dismissed, in terms of our observations herein above

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

section 147 of the IT Act. and has reopened the assessment in the case of assessee initiating the proceedings u/s 147 of the IT Act. To oppose the contention of the Ld AO in reopening the assessment, Ld AR further drew our attention to page 35,36 of the paper book and had shown the computation of the assessee

RAHUL BAJPAI,IDGAH CHOWK vs. ACIT CIRCLE 1(1), SHRI RAM PLAZA

In the result, appeal of the assessee is partly allowed in terms of our aforesaid observations