https://www.taxtmi.com/highlights?id=45168 Reopening of assessment u/s 147 - Original assessment u/s 143(3) - full and material disclosure - so called fresh material is nothing but what existed on the record and was a subject matter of query by the AO - Second chance to revenue is not permissible based on same material. en-us Fri, 15 Mar 2019 08:27:12 +0530 Fri, 15 Mar 2019 07:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45168 Reopening of assessment u/s 147 - Original assessment u/s 143(3) - full and material disclosure - so called fresh material is nothing but what existed on the record and was a subject matter of query by the AO - Second chance to revenue is not permissible based on same material. Highlights Income Tax Fri, 15 Mar 2019 08:27:12 +0530 https://www.taxtmi.com/highlights?id=45168