https://www.taxtmi.com/highlights?id=22257 Reopening of assessment - the reasons recorded for re-opening shows that the AO did not find any error in the explanation of the assessee for non-application of Explanation to Sec. 73, but still invoked the provisions of Explanation to Sec 73 - re-opening in this case was not valid - AT en-us Fri, 27 Mar 2015 06:12:05 +0530 Fri, 27 Mar 2015 06:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22257 Reopening of assessment - the reasons recorded for re-opening shows that the AO did not find any error in the explanation of the assessee for non-application of Explanation to Sec. 73, but still invoked the provisions of Explanation to Sec 73 - re-opening in this case was not valid - AT Highlights Income Tax Fri, 27 Mar 2015 06:12:05 +0530 https://www.taxtmi.com/highlights?id=22257