https://www.taxtmi.com/highlights?id=6308 Re opening of assessment – the AO cannot enter into jurisdiction for reassessment u/s 147/ 148 when there was time left for completion of assessment under section 143(3) for which notice under section 142(1) had already been issued and the assessment proceedings had already been started. - AT en-us Tue, 25 Dec 2012 06:20:37 +0530 Tue, 25 Dec 2012 06:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6308 Re opening of assessment – the AO cannot enter into jurisdiction for reassessment u/s 147/ 148 when there was time left for completion of assessment under section 143(3) for which notice under section 142(1) had already been issued and the assessment proceedings had already been started. - AT Highlights Income Tax Tue, 25 Dec 2012 06:20:37 +0530 https://www.taxtmi.com/highlights?id=6308