2018 (9) TMI 1815

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....: HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue has filed this appeal challenging judgement and order dated 01.02.2018. Following questions are presented for our consideration: "1. Whether in the facts and circumstances of the case, the learned ITAT has erred in law and on facts in holding that reopening of assessment u/s. 147 of Income Tax Act, 1961 is bad in law? 2. Whether....