https://www.taxtmi.com/highlights?id=57461 Reopening of assessment u/s 147 - The tabulations indicates that during some of the months there were less than 10 workers employed by the petitioner. Therefore, there is sufficient ground for re-opening of the assessment under Section 148 read with 147 of the Income Tax Act, 1961. Therefore, no merits in the writ petition as far as the Assessment Year 2006-2007 is concerned. - HC en-us Sat, 03 Apr 2021 08:45:20 +0530 Sat, 03 Apr 2021 08:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57461 Reopening of assessment u/s 147 - The tabulations indicates that during some of the months there were less than 10 workers employed by the petitioner. Therefore, there is sufficient ground for re-opening of the assessment under Section 148 read with 147 of the Income Tax Act, 1961. Therefore, no merits in the writ petition as far as the Assessment Year 2006-2007 is concerned. - HC Highlights Income Tax Sat, 03 Apr 2021 08:45:20 +0530 https://www.taxtmi.com/highlights?id=57461