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2017 (9) TMI 1932 - AT - Income TaxReopening of assessment u/s 147 - HELD THAT:- We find that in this case, the appeal has been filed against the order of ld.CIT(A) arising out of the order passed by the AO u/s 143(3) of the Act dated 24.12.2010 and thereafter the case has been reopened under section 147 r.w.s.148 of the Act. The reassessment was framed vide order dated 31.2.2015 in which various issues as have been raised by the revenue by way of present appeal were taken care of. As a result, the present appeal filed by the revenue has become infructuous and dismissed accordingly.
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