https://www.taxtmi.com/highlights?id=28149 Reopening of assessment - receipt of accomadation enteries - without forming a prima facie opinion, on the basis of such material that income has escaped assessment the AO can not assume valid jurisdiction to initiate proceedings and to issue notice u/s 147/148 - Notice u/s 148 quashed - AT en-us Mon, 28 Mar 2016 13:22:07 +0530 Mon, 28 Mar 2016 13:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28149 Reopening of assessment - receipt of accomadation enteries - without forming a prima facie opinion, on the basis of such material that income has escaped assessment the AO can not assume valid jurisdiction to initiate proceedings and to issue notice u/s 147/148 - Notice u/s 148 quashed - AT Highlights Income Tax Mon, 28 Mar 2016 13:22:07 +0530 https://www.taxtmi.com/highlights?id=28149