https://www.taxtmi.com/highlights?id=48237 Reopening of assessment u/s.147 - revenue department wanted to initiate the proceedings both u/s.147 as well as u/s.154, which itself has established that the information as well as the accounts were very much on record, which were very much in the notice of the AO - on the basis of change of opinion, the AO has not resorted to section 147 - proceedings quashed en-us Sat, 27 Jul 2019 07:32:11 +0530 Sat, 27 Jul 2019 07:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48237 Reopening of assessment u/s.147 - revenue department wanted to initiate the proceedings both u/s.147 as well as u/s.154, which itself has established that the information as well as the accounts were very much on record, which were very much in the notice of the AO - on the basis of change of opinion, the AO has not resorted to section 147 - proceedings quashed Highlights Income Tax Sat, 27 Jul 2019 07:32:11 +0530 https://www.taxtmi.com/highlights?id=48237