2017 (11) TMI 681

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....in appeal against the judgement of the Income Tax Appellate Tribunal dated 30.05.2016 raising the following question for our consideration: Whether on the facts and in the circumstances of the case, the ITAT was right in law in quashing the re-opening of the assessment order, without appreciating the fact that the reopening of the case was done on the basis of factual error pointed out by the au....

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....sessment has been completed in view of the audit objection raised by the Revenue Audit Party. 3. Since the order of the Tribunal was somewhat brief, we had requested the learned counsel for the Revenue to place before us the original assessment file to enable us to gather correct facts. The office file, in addition to containing such note at the end of order of reassessment, also contains other d....