https://www.taxtmi.com/highlights?id=29961 Reopening of assessment - Revenue has received cogent tangible material having live link/nexus with the reasons to believe that the income has escaped assessment, the return of income was originally processed and accepted u/s 143(1) and not u/s 143(3) r.w.s. 143(2) - case was re-opened within four years - Revenue has rightly invoked the provisions of section 147/148 - AT en-us Mon, 27 Jun 2016 07:22:22 +0530 Mon, 27 Jun 2016 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29961 Reopening of assessment - Revenue has received cogent tangible material having live link/nexus with the reasons to believe that the income has escaped assessment, the return of income was originally processed and accepted u/s 143(1) and not u/s 143(3) r.w.s. 143(2) - case was re-opened within four years - Revenue has rightly invoked the provisions of section 147/148 - AT Highlights Income Tax Mon, 27 Jun 2016 07:22:22 +0530 https://www.taxtmi.com/highlights?id=29961