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2023 (1) TMI 135

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....n (Civil) Diary No. 15246/2020 - -<br>Income Tax<br>Hon&#39;ble Mr. Justice M.R. Shah And Hon&#39;ble Mr. Justice Krishna Murari For the Petitioner(s) : Mr. N. Venkataraman, ASG, Mr. Arijit Prasad, S....

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....ent and order passed by the High Court, it appears that the reasons to re-open the assessment were recorded after issuance of the re-assessment notice and, therefore, it can be seen that at the time w....

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