Reopening on the ground on which AO already held detailed discussion during original Assessment is not valid

ITAT JODHPUR BENCH Bothra International versus Income-tax Officer-1(3), Jodhpur IT Appeal No. 37 (Ju.) of 2011 [ASSESSMENT YEAR 2003-04] SEPTEMBER 21, 2012 ORDER N.K. Saini, Accountant Member This is an appeal filed by the assessee against the order dated 22.01.2010 of CIT(A), Jodhpur. 2. Following grounds have been raised in this appeal:- 1. The proceedings u/s 148 initiated in the case of the appellant is bad in law and bad on facts, and without proper jurisdiction and is also barred by limitation of time. 2. The proceeding initiated u/s 148 is also bad in law in view of or...