https://www.taxtmi.com/highlights?id=53715 Validity of reopening of assessment u/s 147 - Addition u/s 56(2)(v) - gifts received by the assessee from the HUF interpreted as the gift from the relatives - reopening the assessment on the same issue which was already considered by the AO and taken a view amounts to difference of opinion and on difference of opinion, reopening of assessment is not permissible en-us Tue, 16 Jun 2020 11:44:01 +0530 Tue, 16 Jun 2020 11:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53715 Validity of reopening of assessment u/s 147 - Addition u/s 56(2)(v) - gifts received by the assessee from the HUF interpreted as the gift from the relatives - reopening the assessment on the same issue which was already considered by the AO and taken a view amounts to difference of opinion and on difference of opinion, reopening of assessment is not permissible Highlights Income Tax Tue, 16 Jun 2020 11:44:01 +0530 https://www.taxtmi.com/highlights?id=53715