https://www.taxtmi.com/highlights?id=31940 Reopening of assessment - It is beyond comprehension that even though the AO had time till 30.09.2011 to issue notice u/s 143(2) and even though he had recorded the reasons for assuming jurisdiction u/s 147 for re-assessment on 21.09.2011, he had still not chosen to issue the notice which would have then given him the jurisdiction to continue with the proceedings - HC en-us Wed, 02 Nov 2016 18:19:42 +0530 Wed, 02 Nov 2016 18:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31940 Reopening of assessment - It is beyond comprehension that even though the AO had time till 30.09.2011 to issue notice u/s 143(2) and even though he had recorded the reasons for assuming jurisdiction u/s 147 for re-assessment on 21.09.2011, he had still not chosen to issue the notice which would have then given him the jurisdiction to continue with the proceedings - HC Highlights Income Tax Wed, 02 Nov 2016 18:19:42 +0530 https://www.taxtmi.com/highlights?id=31940