2010 (2) TMI 1237 - AT - Income Tax

Extract:
.......iscussion and precedent we uphold the order of the ld. CIT(A) holding the reopening as valid. Accordingly, the cross objection filed by the assessee is dismissed. 9. In the result, appeal filed by the revenue is allowed for statistical purposes and cross objection filed by the assessee is dismissed. Order pronounced in the open court on 26/02/2010.