https://www.taxtmi.com/highlights?id=51313 Reopening of assessment u/s 147 - AO was not having even the material before him, at the time of initiation of proceedings, on the basis of which the Investigation Wing sent his report. AO assumed and worked only on the satisfaction of only Investigation Wing. - AO has not even specified as to what is the amount of alleged income escaping assessment - re-assessment order quashed en-us Mon, 20 Jan 2020 08:52:12 +0530 Mon, 20 Jan 2020 08:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51313 Reopening of assessment u/s 147 - AO was not having even the material before him, at the time of initiation of proceedings, on the basis of which the Investigation Wing sent his report. AO assumed and worked only on the satisfaction of only Investigation Wing. - AO has not even specified as to what is the amount of alleged income escaping assessment - re-assessment order quashed Highlights Income Tax Mon, 20 Jan 2020 08:52:12 +0530 https://www.taxtmi.com/highlights?id=51313