Reopening for negligence / recklessness on the Part of A.O. not permissible

 HIGH COURT OF GAUHATI Commissioner of Income-tax versus Sonitpur Solves Ltd. IT Appeal No. 30 of 2011 Date of Pronouncement – 19.03.2013 A. Hazarika and D. Deka for the Petitioner. S. Sarma, R. Goenka and A. Goenka for the Respondent. ORDER 1. This is an appeal, preferred under Section 260A of the Income Tax Act, 1961, (hereinafter referred to as, ‘the IT Act’) against the order, dated 03.06.2011, passed, in ITA No. 138 (Gau.) of 2007, by the learned Income Tax (Appellate) Tribunal, Guwahati Bench, whereby the learned Tribunal has allowed the appeal of the asse...