https://www.taxtmi.com/highlights?id=33661 Reopening of assessment - opinion given by the District Valuation Officer is not per se information for the purpose of section 147 - Thus solely on the basis of the DVO’s report, the Assessing Officer is not justified in reopening the assessment, which was, as such, scrutiny assessment u/s 143(3) - HC en-us Thu, 09 Mar 2017 08:36:59 +0530 Thu, 09 Mar 2017 08:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33661 Reopening of assessment - opinion given by the District Valuation Officer is not per se information for the purpose of section 147 - Thus solely on the basis of the DVO’s report, the Assessing Officer is not justified in reopening the assessment, which was, as such, scrutiny assessment u/s 143(3) - HC Highlights Income Tax Thu, 09 Mar 2017 08:36:59 +0530 https://www.taxtmi.com/highlights?id=33661