Dismissing the appeal of the revenue the Tribunal held ; Reopening on same issues as considered in rectification proceedings earlier was held to be not valid . ( AY. 2007 -08)
CIT v. Jandu Construction Co. (2018) 61 ITR 235 (Chand) (Trib)
S. 147: Reassessment — Reopening on same issues as considered in rectification proceedings earlier was held to be not valid [ S. 148 ]