https://www.taxtmi.com/highlights?id=40082 Treating the loan received as deemed dividend u/s 2(22)(e) - reopening of assessment - the documents produced by the assessee were cooked up and the revision of returns said to have been filed before the Registrar of Companies, was subsequent to the notice issued under Section 147; an afterthought to wriggle out of the liability. en-us Fri, 22 Jun 2018 09:01:48 +0530 Fri, 22 Jun 2018 09:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40082 Treating the loan received as deemed dividend u/s 2(22)(e) - reopening of assessment - the documents produced by the assessee were cooked up and the revision of returns said to have been filed before the Registrar of Companies, was subsequent to the notice issued under Section 147; an afterthought to wriggle out of the liability. Highlights Income Tax Fri, 22 Jun 2018 09:01:48 +0530 https://www.taxtmi.com/highlights?id=40082