2017 (8) TMI 245

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.... P. C. 1. The present appeal pertains to Assessment Year 2003-04. 2. Mr. Suresh Kumar, the learned Counsel for the appellant submits that the reopening of an assessment is permissible when the original assessment order under Section 143(3) of the Act is silent in respect of the issue on which reassessment notice is issued. The reopening was within four years. According to the learned Counse....