https://www.taxtmi.com/highlights?id=47228 Reassessment u/s 147 - record clearly shows that amount deposited with the Dhule PS has been duly disclosed in the books of account - AO had applied his mind in original assessment to this very aspect and had called for details and after considering the explanation tendered by the petitioner did not make any addition in that regard - proper disclosure as well as change of opinion - notice u/s 148 quashed en-us Mon, 17 Jun 2019 07:11:53 +0530 Mon, 17 Jun 2019 07:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47228 Reassessment u/s 147 - record clearly shows that amount deposited with the Dhule PS has been duly disclosed in the books of account - AO had applied his mind in original assessment to this very aspect and had called for details and after considering the explanation tendered by the petitioner did not make any addition in that regard - proper disclosure as well as change of opinion - notice u/s 148 quashed Highlights Income Tax Mon, 17 Jun 2019 07:11:53 +0530 https://www.taxtmi.com/highlights?id=47228