2022 (5) TMI 1477 - HC - Income Tax
Reopening of assessment u/s 147 - HELD THAT:- This appeal shall be heard on the following substantial questions of law:
1. Whether in the facts and circumstances of the case the reasons to believe recorded by the Assessing Officer is sufficient to proceed in the case under Section 148 read with Section 147 of the Income Tax Act for re-assessment of the case of the assessee for the assessment year 2010-11.
2. Whether in the facts and circumstances of the case, the impugned order passed by the Learned I.T.A.T is perverse in the eye of law.
Call for the lower court record in connection with[2020 (3) TMI 1422 - ITAT RANCHI] from the Income Tax Appellate Tribunal, Ranchi Bench. Let the written instruction be kept on record.