2019 (10) TMI 740

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....L (8486) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Darshan R. Patel, learned advocate for the petitioner invited the attention of the court to the reasons recorded for reopening the assessment to point out that the same are based upon verification of the records and that the Assessing Officer does not rely upon any external material to reopen the assessment, but on the bas....

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....stated that the local authority in this case was the Town Planning & Valuation Department, Ahmedabad and not the Bopal Gram Panchayat. It was submitted that after considering the submission made by the petitioner and duly examining all aspects of the matter, the then Assessing Officer had allowed the claim for deduction under section 80IB(10) of the Act while framing assessment under section 143(3....