In the result, assessee`s appeal for both the assessment years, that is,
Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.
239 & 304/SRT/2019 & 122 & 124/SRT/2020 Ravjibhai Bechabhai Dhameliya believe" at the time of re-opening of the assessment. Although, the “satisfaction note” by Commissioner of Income Tax for assessment year 2010-11, is in brief, yet it is as per the scheme of the Act. The approval for initiating proceedings under section 147 of the Act may be given by senior