https://www.taxtmi.com/highlights?id=18050 Reassessment - there is a distinction between the ‘power of review’ and ‘power to re-assess’ - The source of information were not in possession of the AO at the time of framing assessment - petition dismissed - HC en-us Fri, 04 Apr 2014 13:52:15 +0530 Fri, 04 Apr 2014 13:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18050 Reassessment - there is a distinction between the ‘power of review’ and ‘power to re-assess’ - The source of information were not in possession of the AO at the time of framing assessment - petition dismissed - HC Highlights Income Tax Fri, 04 Apr 2014 13:52:15 +0530 https://www.taxtmi.com/highlights?id=18050