May be Right Thing done in Wrong Manner

Background It is a matter relating to validity of re-opening of assessment on a technical ground in the case of Mayurbhai Mangaldas Patel v ITO. The learned Ahemdabad ITAT Bench has noted all the facts and circumstances of the case and the law as applicable in very clear manner. It has kept some issues open or ‘has not explained in sufficient detail. Author’s opinion The bare reading of legislative enactment even without referring to any judicial precedence or after perusal of judicial precedence, the case is a covered matter and in favour of the assessee. The bench ...