EAST POINT EDUCATION SOCIETY Vs. ADIT (E)

JUDGEMENT

(1.) THIS is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals) -XXI, New Delhi dated 28.4.2011 pertaining to the Assessment Year 2007 -08 on the following grounds.

(2.) WE have heard Mr.Piyush Kaushik, the Ld.Counsel for the assessee and Mr.Sameer Sharma, the Ld.Sr.D.R. on behalf of the Revenue.

(3.) WE first adjudicate the issue of reopening. The reasons for reopening are as follows.