2024 (3) TMI 1014

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..... efully perusing the materials placed on record, we find that the learned Tribunal on considering the factual position rightly noted that the objections given by the appellant for initiation of re-assessment were not disposed of by the AO. The law on the subject has been rightly taken note by the Tribunal and we find the matter being entirely factual, no question of law much less substantial questi .....

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..... er on the facts and in the circumstances of the case, the Hon ble ITAT erred in law in quashing the reopening of the assessment u/s. 147 of the Income Tax Act, 1961 and deleting the consequential additions made by the Assessing Officer even though the Assessing Officer had recorded reason to believe that income of the assessee had escaped assessment for the A.Y. 2013-14 and obtained proper approva .....

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