https://www.taxtmi.com/highlights?id=57568 Reopening of assessment u/s 147 - we are of a strong conviction that as the A.O had failed to independently apply his mind to the ‘material’ available on his record and mechanically acting on the information supplied by the Directorate of Income-tax (Inv.) had on the basis of incomplete and incorrect facts reopened the case of the assessee u/s 147 of the Act. - AT en-us Mon, 12 Apr 2021 15:11:49 +0530 Mon, 12 Apr 2021 15:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57568 Reopening of assessment u/s 147 - we are of a strong conviction that as the A.O had failed to independently apply his mind to the ‘material’ available on his record and mechanically acting on the information supplied by the Directorate of Income-tax (Inv.) had on the basis of incomplete and incorrect facts reopened the case of the assessee u/s 147 of the Act. - AT Highlights Income Tax Mon, 12 Apr 2021 15:11:49 +0530 https://www.taxtmi.com/highlights?id=57568