https://www.taxtmi.com/highlights?id=49186 Reopening of assessment u/s 147 - reopening cannot be justified on any other material other than referred in the reasons recorded. - Mental exercise must be self-evident from the reasons recorded. Reasons must be self-speaking and self-defending. - AT en-us Mon, 09 Sep 2019 08:11:04 +0530 Mon, 09 Sep 2019 08:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49186 Reopening of assessment u/s 147 - reopening cannot be justified on any other material other than referred in the reasons recorded. - Mental exercise must be self-evident from the reasons recorded. Reasons must be self-speaking and self-defending. - AT Highlights Income Tax Mon, 09 Sep 2019 08:11:04 +0530 https://www.taxtmi.com/highlights?id=49186