https://www.taxtmi.com/highlights?id=47324 Reassessment u/s 147 - fictitious F&O loss by manipulative client code modification - return was originally processed u/s 143(1) and notice u/s 148 was issued within four years - in DIT (Inv.) report the assessee was listed as one of beneficiaries - AO itself conducted enquiries prior to issuance of notice u/s 148 by issuing notice u/s 133(6) to Broker - AO also applied independent mind before reopening u/s 147 en-us Fri, 21 Jun 2019 08:55:02 +0530 Thu, 20 Jun 2019 12:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47324 Reassessment u/s 147 - fictitious F&O loss by manipulative client code modification - return was originally processed u/s 143(1) and notice u/s 148 was issued within four years - in DIT (Inv.) report the assessee was listed as one of beneficiaries - AO itself conducted enquiries prior to issuance of notice u/s 148 by issuing notice u/s 133(6) to Broker - AO also applied independent mind before reopening u/s 147 Highlights Income Tax Fri, 21 Jun 2019 08:55:02 +0530 https://www.taxtmi.com/highlights?id=47324