https://www.taxtmi.com/highlights?id=45411 If the plea of the assessee that in case of a non-filer of tax returns, assessments cannot be reopened on the basis of AIR information that assessee has made huge cash deposits in the bank account is accepted, then the provisions of section 147 and 148 in the statute will become redundant. en-us Tue, 26 Mar 2019 10:46:42 +0530 Tue, 26 Mar 2019 10:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45411 If the plea of the assessee that in case of a non-filer of tax returns, assessments cannot be reopened on the basis of AIR information that assessee has made huge cash deposits in the bank account is accepted, then the provisions of section 147 and 148 in the statute will become redundant. Highlights Income Tax Tue, 26 Mar 2019 10:46:42 +0530 https://www.taxtmi.com/highlights?id=45411