https://www.taxtmi.com/highlights?id=45839 Reopening u/s 148 - accommodation entry - recording of reasons to belief - AO did not mention any material facts in the reasons such as original assessment u/s 143(3), failure on the part of the assessee to disclose fully and truly all material facts - assumption of jurisdiction u/s 147/148 is clearly illegal and bad in Law en-us Fri, 12 Apr 2019 05:06:46 +0530 Thu, 11 Apr 2019 20:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45839 Reopening u/s 148 - accommodation entry - recording of reasons to belief - AO did not mention any material facts in the reasons such as original assessment u/s 143(3), failure on the part of the assessee to disclose fully and truly all material facts - assumption of jurisdiction u/s 147/148 is clearly illegal and bad in Law Highlights Income Tax Fri, 12 Apr 2019 05:06:46 +0530 https://www.taxtmi.com/highlights?id=45839