https://www.taxtmi.com/highlights?id=54200 Reassessment proceedings u/s 147/148 - Where the very basis for which reassessment proceedings were initiated doesn’t survive, there is no basis for making the impugned addition towards failure to substantiate the cost of construction so claimed by the assessee. - AT en-us Thu, 30 Jul 2020 10:34:00 +0530 Thu, 30 Jul 2020 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54200 Reassessment proceedings u/s 147/148 - Where the very basis for which reassessment proceedings were initiated doesn’t survive, there is no basis for making the impugned addition towards failure to substantiate the cost of construction so claimed by the assessee. - AT Highlights Income Tax Thu, 30 Jul 2020 10:34:00 +0530 https://www.taxtmi.com/highlights?id=54200