https://www.taxtmi.com/highlights?id=57758 Validity of reopening of assessment u/s 147 - basis of client code modification - Merely, there were client codes modifications carried out by the broker cannot the basis to draw an inference against the assessee. In fact, in the case of client code modification the code of the other party is entered at the place of the assessee. - AT en-us Wed, 28 Apr 2021 12:14:01 +0530 Wed, 28 Apr 2021 12:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57758 Validity of reopening of assessment u/s 147 - basis of client code modification - Merely, there were client codes modifications carried out by the broker cannot the basis to draw an inference against the assessee. In fact, in the case of client code modification the code of the other party is entered at the place of the assessee. - AT Highlights Income Tax Wed, 28 Apr 2021 12:14:01 +0530 https://www.taxtmi.com/highlights?id=57758