https://www.taxtmi.com/highlights?id=47110 Reassessment u/s 147 - original assessment u/s 143(3) - notice u/s 148 after expiry of four years - A bare perusal of the recorded reasons shows that there is no whisper in the reasons recorded that there was failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment - issuance of notice u/s 148(2) as well as order passed u/s147 is bad in law en-us Wed, 12 Jun 2019 06:48:51 +0530 Wed, 12 Jun 2019 06:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47110 Reassessment u/s 147 - original assessment u/s 143(3) - notice u/s 148 after expiry of four years - A bare perusal of the recorded reasons shows that there is no whisper in the reasons recorded that there was failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment - issuance of notice u/s 148(2) as well as order passed u/s147 is bad in law Highlights Income Tax Wed, 12 Jun 2019 06:48:51 +0530 https://www.taxtmi.com/highlights?id=47110