In the result, appeal filed by the assessee is allowed

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.384/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Kishan Beej Ito, Wared-2(1) बनाम Kashivishvanath Road Jamnagar – 361 001 Nr. P & T Office Vs. Jamnagar – 361 001 Pan : Aacfk 2114 P (अपीलाथ"/Appellant) (""यथ"/Respondent) :

144B of the Act, dated 19.3.2022. Kishan Beej Vs. ITO 2 2. The grounds of appeal raised by the assessee are as follows: 1.That, the Ld. CIT(A) has wrongly passed the order without providing proper opportunity of being heard. 2.That, the Ld. CIT(A) has wrongly confirmed reopening of assessment u/s 147 of the l.T. Act, 1961. 3.That