https://www.taxtmi.com/highlights?id=47310 Reassessment u/s 147 - in the assessments of the earlier years deduction u/s 80IB(10) had been allowed because the assessee was, otherwise, entitled to such deduction, cannot be reopened on ground that in subsequent year petitioner had sold flats to related persons - no reasonable person could have formed the belief that income chargeable to tax has escaped assessment - notice quashed en-us Fri, 21 Jun 2019 08:55:16 +0530 Fri, 21 Jun 2019 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47310 Reassessment u/s 147 - in the assessments of the earlier years deduction u/s 80IB(10) had been allowed because the assessee was, otherwise, entitled to such deduction, cannot be reopened on ground that in subsequent year petitioner had sold flats to related persons - no reasonable person could have formed the belief that income chargeable to tax has escaped assessment - notice quashed Highlights Income Tax Fri, 21 Jun 2019 08:55:16 +0530 https://www.taxtmi.com/highlights?id=47310