2016 (1) TMI 1421

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....NT : MR PRANAV G DESAI, ADVOCATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned counsel Shri P.G. Desai for the Revenue pointed out that the Tribunal has quashed the notice for reopening on the ground that the Assessing Officer had relied on the show cause notice issued by the Excise department to form a reason to believe that income chargeable to tax had escaped assessment....

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.... section 147 and 148 of the Act is bad in law and cannot be sustained and thereby further holding that the reassessment orders are required to be cancelled? 2. Whether the ITAT is justified in law as well as on facts in dismissing the appeal filed by the Department and quashed and set aside reassessment order passed by the Assessing Officer without considering the department appeal agains....