https://www.taxtmi.com/highlights?id=30431 While it cannot be disputed that considering section 153A of the Act, the Assessing Officer can reopen and/or assess the return with respect to six preceding years; however, there must be some incriminating material available with the Assessing Officer with respect to the sale transactions in the particular assessment year. - HC en-us Fri, 22 Jul 2016 14:07:10 +0530 Fri, 22 Jul 2016 14:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30431 While it cannot be disputed that considering section 153A of the Act, the Assessing Officer can reopen and/or assess the return with respect to six preceding years; however, there must be some incriminating material available with the Assessing Officer with respect to the sale transactions in the particular assessment year. - HC Highlights Income Tax Fri, 22 Jul 2016 14:07:10 +0530 https://www.taxtmi.com/highlights?id=30431