2019 (2) TMI 999

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....ER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Manish Shah, learned advocate for the petitioner invited the attention of the court to the reasons recorded, to submit that the Assessing Officer on the basis of the record before him which had been produced during the course of scrutiny assessment, seeks to reopen the assessment on the ground that the petitioner had not fulfilled the condition o....

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....oject of Ten Towers, as desired by the Assessing Officer during the hearing held on 13.10.2014 as well as the audit report in Form 10CCB for assessment year 2012-13. Reference was made to the statement showing the details of buyers of Springwood Residency-I, to point out that the details of all the persons were specifically stated therein and that the Assessing Officer after examining the material....