https://www.taxtmi.com/highlights?id=56378 Reopening of assessment u/s 147 - In the instant case, since the fact of furnishing of the reasons recorded by the AO has not been established and keeping in view, the fact that the revenue could not provide any evidence to prove that the reasons recorded indeed have been supplied to the assessee, we hereby hold that the reassessment proceedings are vitiated. - AT en-us Tue, 19 Jan 2021 10:21:39 +0530 Tue, 19 Jan 2021 10:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56378 Reopening of assessment u/s 147 - In the instant case, since the fact of furnishing of the reasons recorded by the AO has not been established and keeping in view, the fact that the revenue could not provide any evidence to prove that the reasons recorded indeed have been supplied to the assessee, we hereby hold that the reassessment proceedings are vitiated. - AT Highlights Income Tax Tue, 19 Jan 2021 10:21:39 +0530 https://www.taxtmi.com/highlights?id=56378