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    <title>Reopening u/s 147 Invalid if Officer Records Incorrect Reasons Without Due Diligence, Quashing Likely.</title>
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    <description>Reopening of assessment u/s 147 - In case incorrect, wrong and non-existing reasons are recorded by the A.O. for reopening of the assessment and A.O. failed to verify the information received due to non application of mind to information, reopening of the assessment would be unjustified and is liable to be quashed. - Reopening of the assessment is illegal and bad in Law and is liable to be quashed. - AT</description>
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      <description>Reopening of assessment u/s 147 - In case incorrect, wrong and non-existing reasons are recorded by the A.O. for reopening of the assessment and A.O. failed to verify the information received due to non application of mind to information, reopening of the assessment would be unjustified and is liable to be quashed. - Reopening of the assessment is illegal and bad in Law and is liable to be quashed. - AT</description>
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      <pubDate>Thu, 10 Dec 2020 08:23:24 +0530</pubDate>
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