https://www.taxtmi.com/highlights?id=24267 Reopening of assessment - the two parts of Section 147 (one relating to 'such income' and the other to 'any other income') are to be read independently - addition can be made on other income even if no addition made for the such income with regard to which reasons have been recorded - HC en-us Tue, 18 Aug 2015 10:12:36 +0530 Tue, 18 Aug 2015 10:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24267 Reopening of assessment - the two parts of Section 147 (one relating to 'such income' and the other to 'any other income') are to be read independently - addition can be made on other income even if no addition made for the such income with regard to which reasons have been recorded - HC Highlights Income Tax Tue, 18 Aug 2015 10:12:36 +0530 https://www.taxtmi.com/highlights?id=24267