DHEER SINGH Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ITA Nos.3861/Del/2013, 3862/Del/2013 and 3863/Del/2013 : -

(2.) GROUND No.1 of the assessee's appeals in all the three years reads as under: -

(3.) WE have heard the arguments of both the sides and perused relevant material placed before us. The reasons recorded for reopening of assessment read as under: -