https://www.taxtmi.com/highlights?id=45870 Reopening u/s 147 - original assessment u/s 143(3) - notice issued within 4 year - specific queries were raised in original assessment proceedings, which were duly explained / documented by the assessee - AO, after due application of mind, accepted the claim - AO could not be clothed with second inning to review the already concluded issues in original assessment en-us Sat, 13 Apr 2019 05:57:44 +0530 Sat, 13 Apr 2019 05:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45870 Reopening u/s 147 - original assessment u/s 143(3) - notice issued within 4 year - specific queries were raised in original assessment proceedings, which were duly explained / documented by the assessee - AO, after due application of mind, accepted the claim - AO could not be clothed with second inning to review the already concluded issues in original assessment Highlights Income Tax Sat, 13 Apr 2019 05:57:44 +0530 https://www.taxtmi.com/highlights?id=45870