https://www.taxtmi.com/highlights?id=48897 Reopening of assessment u/s 147 - audit report was not filed electronically in Form 10CCB for claiming deduction u/s 80IA - when deduction claimed was not allowed in the first instance while passing the intimation u/s 143(1), then the question of any income escaping assessment on that score did not arise - the impugned notice sets aside en-us Tue, 27 Aug 2019 07:53:13 +0530 Mon, 26 Aug 2019 17:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48897 Reopening of assessment u/s 147 - audit report was not filed electronically in Form 10CCB for claiming deduction u/s 80IA - when deduction claimed was not allowed in the first instance while passing the intimation u/s 143(1), then the question of any income escaping assessment on that score did not arise - the impugned notice sets aside Highlights Income Tax Tue, 27 Aug 2019 07:53:13 +0530 https://www.taxtmi.com/highlights?id=48897