Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.
reassessment u/s 147 of the Act, observing as follows: “7. DISCUSSION AND DECISION OF THE APPELLATE AUTHORITY Ground regarding validity of re-opening and assessment there-on; 7.1.1 This ground of appeal pertains to validity of re - opening of the case u/s 147 of the Act and issuance of notice u/s 148 of the I.T. Act. I have perused