https://www.taxtmi.com/highlights?id=44831 Reopening of completed assessment u/s 143(3) after 4 years - though the ld.AO has to form a prima facie belief only, but has not analysed any of these details while forming a belief that income has escaped assessment, more particularly, when he is leveling allegations that it was escaped on account of non-disclosure of facts fully and truly. Reopening is invalid en-us Sat, 02 Mar 2019 13:35:42 +0530 Sat, 02 Mar 2019 13:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44831 Reopening of completed assessment u/s 143(3) after 4 years - though the ld.AO has to form a prima facie belief only, but has not analysed any of these details while forming a belief that income has escaped assessment, more particularly, when he is leveling allegations that it was escaped on account of non-disclosure of facts fully and truly. Reopening is invalid Highlights Income Tax Sat, 02 Mar 2019 13:35:42 +0530 https://www.taxtmi.com/highlights?id=44831