https://www.taxtmi.com/highlights?id=51971 Validity of reopening of assessment - the mere disclosure of the identity of the investor (as being holding company of assessee) in the return of income and the audited financial statements of the assessee as the source of share application money received, is not sufficient to constitute “disclosure” under the proviso to section 147. - HC en-us Tue, 25 Feb 2020 05:48:27 +0530 Tue, 25 Feb 2020 05:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51971 Validity of reopening of assessment - the mere disclosure of the identity of the investor (as being holding company of assessee) in the return of income and the audited financial statements of the assessee as the source of share application money received, is not sufficient to constitute “disclosure” under the proviso to section 147. - HC Highlights Income Tax Tue, 25 Feb 2020 05:48:27 +0530 https://www.taxtmi.com/highlights?id=51971