https://www.taxtmi.com/highlights?id=48784 Reassessment u/s 147 - original return filed was accepted without any scrutiny - the reasons so assigned would confirm that no tangible material was in possession of the AO which could constitute any reasons which led to a belief that any part of income chargeable to tax had escaped assessment rather it is in search of such tangible material that the proceedings had been reopened - not permissible - entire proceedings quashed en-us Wed, 21 Aug 2019 07:50:34 +0530 Wed, 21 Aug 2019 07:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48784 Reassessment u/s 147 - original return filed was accepted without any scrutiny - the reasons so assigned would confirm that no tangible material was in possession of the AO which could constitute any reasons which led to a belief that any part of income chargeable to tax had escaped assessment rather it is in search of such tangible material that the proceedings had been reopened - not permissible - entire proceedings quashed Highlights Income Tax Wed, 21 Aug 2019 07:50:34 +0530 https://www.taxtmi.com/highlights?id=48784