https://www.taxtmi.com/highlights?id=53507 Reopening of assessment u/s 147 - AO having not carried out the scrutiny assessment within the prescribed statutory limit, cannot be given another innings for no fault of the assessee and therefore in the facts and circumstances of the case, ‘reason to believe’ which is the jurisdictional precondition to reopen the assessment as required by the law has not been met in the reasons recorded in the instant case en-us Wed, 27 May 2020 11:17:13 +0530 Wed, 27 May 2020 11:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53507 Reopening of assessment u/s 147 - AO having not carried out the scrutiny assessment within the prescribed statutory limit, cannot be given another innings for no fault of the assessee and therefore in the facts and circumstances of the case, ‘reason to believe’ which is the jurisdictional precondition to reopen the assessment as required by the law has not been met in the reasons recorded in the instant case Highlights Income Tax Wed, 27 May 2020 11:17:13 +0530 https://www.taxtmi.com/highlights?id=53507