TMI Blog2008 (4) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... G in ITA Nos. 1141 and 1144/Delhi/2006 relevant for the assessment years 1998-99 and 2001-02. 2. A notice was issued to the assessee under section 147/148 of the Income-tax Act, 1961 ( the Act ) for reopening the assessment. The Commissioner of Income-tax (Appeals) [ CIT(A) ] as well as the Tribunal considered the reasons for reopening the assessment and concluded that it was nothing more t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|