https://www.taxtmi.com/highlights?id=56406 Reopening of assessment u/s 147 - A.O. has recorded incorrect, wrong and non-existing reasons for reopening of the assessment and also failed to verify the information received by him before recording the reasons for reopening of the assessment. Thus, there was clearly non-application of mind on the part of the A.O. to initiate the re-assessment proceedings. - AT en-us Wed, 20 Jan 2021 14:08:17 +0530 Wed, 20 Jan 2021 14:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56406 Reopening of assessment u/s 147 - A.O. has recorded incorrect, wrong and non-existing reasons for reopening of the assessment and also failed to verify the information received by him before recording the reasons for reopening of the assessment. Thus, there was clearly non-application of mind on the part of the A.O. to initiate the re-assessment proceedings. - AT Highlights Income Tax Wed, 20 Jan 2021 14:08:17 +0530 https://www.taxtmi.com/highlights?id=56406