https://www.taxtmi.com/highlights?id=57829 Validity of reopening of assessment - The very purpose and object of the proviso under Section 147 is to ensure that the assessee pays the income tax in the manner prescribed under the Statute and therefore, the Courts are expected to be cautious, while dealing with such intricacies and the disputed facts, which all are to be adjudicated by the competent authority by following the procedures as contemplated. - HC en-us Mon, 03 May 2021 11:43:17 +0530 Mon, 03 May 2021 11:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57829 Validity of reopening of assessment - The very purpose and object of the proviso under Section 147 is to ensure that the assessee pays the income tax in the manner prescribed under the Statute and therefore, the Courts are expected to be cautious, while dealing with such intricacies and the disputed facts, which all are to be adjudicated by the competent authority by following the procedures as contemplated. - HC Highlights Income Tax Mon, 03 May 2021 11:43:17 +0530 https://www.taxtmi.com/highlights?id=57829