https://www.taxtmi.com/highlights?id=5139 Reopening of assessment u/s 147 - once that aspect of the matter had been gone into in the earlier round, it was not open to the AO to reagitate it in the second round without any other / fresh material - HC en-us Wed, 05 Sep 2012 20:28:33 +0530 Wed, 05 Sep 2012 20:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5139 Reopening of assessment u/s 147 - once that aspect of the matter had been gone into in the earlier round, it was not open to the AO to reagitate it in the second round without any other / fresh material - HC Highlights Income Tax Wed, 05 Sep 2012 20:28:33 +0530 https://www.taxtmi.com/highlights?id=5139