Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Om Prakash Singh Vs. Dcit, Circle-1, Ranchi Sankalp, East Jail Road, Ranchi- 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Agkps0300D (अपीलाथ" /Appellant) .. (""थ" / Respondent)

263 of the Act and directed the Assessing Officer to examine the cash purchases amounting to Rs.26,25,455/-. Thereafter Assessing Officer has reopened the assessment u/s 147/148 of the Act. The reasons recorded by the Assessing Officer u/s 147/148 of the Act reads as follows: “1. The assessee is a contractor owns M/s Prakash Construction Company. The assessment