Search Assessment cannot be reopened u/s. 147 on the basis of same material

IN THE ITAT AGRA BENCH Assistant Commissioner of Income-tax – 6, Jhansi versus Vidit Kumar Agarwal IT APPEAL NO. 279 (AGRA) o f 2011 C.O. No. 57 (Agra) of 2011 [ASSESSMENT YEAR 1999-2000] OCTOBER 12, 2012 ORDER A.L. Gehlot, Accountant Member   The appeal by the Revenue and the Cross Objection by the assessee have been filed against the order dated 31.03.2011 passed by the Ld. CIT(A)-II, Agra for the Assessment Year 1999-2000. 2. The grounds raised by the Revenue in its appeal are as under:- “1.  The Ld Commissioner of Income Tax (Appeals) has erred in law and on ...