https://www.taxtmi.com/highlights?id=56042 Reopening of assessment u/s 147 - the Revenue could not produce any evidence to show that the reasons recorded were provided to the assessee in spite of opportunity having been granted by the Tribunal. Thus, we find that the Tribunal was right in allowing the assessee's appeal and quashing the re-assessment proceedings. - HC en-us Fri, 25 Dec 2020 17:28:57 +0530 Fri, 25 Dec 2020 17:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56042 Reopening of assessment u/s 147 - the Revenue could not produce any evidence to show that the reasons recorded were provided to the assessee in spite of opportunity having been granted by the Tribunal. Thus, we find that the Tribunal was right in allowing the assessee's appeal and quashing the re-assessment proceedings. - HC Highlights Income Tax Fri, 25 Dec 2020 17:28:57 +0530 https://www.taxtmi.com/highlights?id=56042