https://www.taxtmi.com/highlights?id=48564 Reassessment u/s 147 - level of enquiry at stage of re-opening and in reopening proceedings - In the re-assessment proceedings the AO was expected to undertake a full-fledged inquiry into the documents produced before him to come to the conclusion that the addition sought to be made was justified - AO seems to have done is to simply borrow the conclusions drawn by the ED without any independent inquiry - no addition en-us Sat, 10 Aug 2019 06:49:12 +0530 Sat, 10 Aug 2019 06:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48564 Reassessment u/s 147 - level of enquiry at stage of re-opening and in reopening proceedings - In the re-assessment proceedings the AO was expected to undertake a full-fledged inquiry into the documents produced before him to come to the conclusion that the addition sought to be made was justified - AO seems to have done is to simply borrow the conclusions drawn by the ED without any independent inquiry - no addition Highlights Income Tax Sat, 10 Aug 2019 06:49:12 +0530 https://www.taxtmi.com/highlights?id=48564