https://www.taxtmi.com/highlights?id=54621 Reopening of assessment u/s 147 - Deduction u/s 80-IA - Without any application of mind, the Assessing Officer re-opened the assessment under the pretext that income has escaped assessment and passed the reassessment order under Section 147, which is a patent error committed by the Assessing Officer. - HC en-us Fri, 04 Sep 2020 18:38:17 +0530 Fri, 04 Sep 2020 18:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54621 Reopening of assessment u/s 147 - Deduction u/s 80-IA - Without any application of mind, the Assessing Officer re-opened the assessment under the pretext that income has escaped assessment and passed the reassessment order under Section 147, which is a patent error committed by the Assessing Officer. - HC Highlights Income Tax Fri, 04 Sep 2020 18:38:17 +0530 https://www.taxtmi.com/highlights?id=54621