https://www.taxtmi.com/highlights?id=49278 Reopening of assessment u/s 147 - information received from the Investigation Wing of the Revenue is on the basis of material seized during search proceedings u/s. 132 - statutory presumption u/s. 292C is as to the truth of its’ contents - Assessee failed to raise the objection till the completion of assessment - argument of the assessee rejected - AT en-us Sat, 14 Sep 2019 12:41:36 +0530 Sat, 14 Sep 2019 12:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49278 Reopening of assessment u/s 147 - information received from the Investigation Wing of the Revenue is on the basis of material seized during search proceedings u/s. 132 - statutory presumption u/s. 292C is as to the truth of its’ contents - Assessee failed to raise the objection till the completion of assessment - argument of the assessee rejected - AT Highlights Income Tax Sat, 14 Sep 2019 12:41:36 +0530 https://www.taxtmi.com/highlights?id=49278