https://www.taxtmi.com/highlights?id=47145 Rectification u/s 154 - notice u/s 153A - reopening u/s 153A in case of assessee covered u/s 245-I is not provided in the Act - nothing debatable in coming to conclusion that AO’s action in reopening u/s 153A is illegal and not in accordance with law - once when the issue has been decided by the settlement commission, it is not open to the AO to reopen the assessment and consider the issue again en-us Thu, 13 Jun 2019 06:42:14 +0530 Thu, 13 Jun 2019 06:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47145 Rectification u/s 154 - notice u/s 153A - reopening u/s 153A in case of assessee covered u/s 245-I is not provided in the Act - nothing debatable in coming to conclusion that AO’s action in reopening u/s 153A is illegal and not in accordance with law - once when the issue has been decided by the settlement commission, it is not open to the AO to reopen the assessment and consider the issue again Highlights Income Tax Thu, 13 Jun 2019 06:42:14 +0530 https://www.taxtmi.com/highlights?id=47145