https://www.taxtmi.com/highlights?id=45192 Reopening of assessment - AO seeks to reopen the assessment in respect of income involving a matter which was subject matter of appeal before the CIT (A). The reopening of assessment by the impugned notice u/s 148 is, therefore, hit by the third proviso to section 147 and is not permissible in law. en-us Sat, 16 Mar 2019 08:23:57 +0530 Sat, 16 Mar 2019 07:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45192 Reopening of assessment - AO seeks to reopen the assessment in respect of income involving a matter which was subject matter of appeal before the CIT (A). The reopening of assessment by the impugned notice u/s 148 is, therefore, hit by the third proviso to section 147 and is not permissible in law. Highlights Income Tax Sat, 16 Mar 2019 08:23:57 +0530 https://www.taxtmi.com/highlights?id=45192