THE D.C.I.T. Vs. VIKAS SHARMA

JUDGEMENT

(1.) THESE two appeals filed by the Revenue are against the separate orders of the Commissioner of Income Tax(Appeals) -I, Ludhiana dated 02.06.2011 and 20.09.2013 respectively against the orders passed under section 143(3) of Income Tax Act, 1961 (in short 'the Act').

(2.) BOTH the appeals filed by the Revenue against the same assessee on similar issue were heard together and are being disposed off by this consolidated order for the sake of convenience.

(3.) The issue in ground No. 1 raised by the Revenue is against reopening of assessment under section 147 of the Act.