https://www.taxtmi.com/highlights?id=57877 Reopening of assessment u/s 147 - it is very clear in view of the detailed explanation filed by the appellant the AO had formed an opinion before passing the original assessment order and the appellant had discharged the evidences to the satisfaction of the assessing officer. Therefore in view of the above compliance the appellant was not in default within the proviso to section 147 with regard to R&D expenses. Therefore the second limb of the reasons recorded under section 147 for reopening fails the test of the said section. - AT en-us Fri, 07 May 2021 12:56:03 +0530 Fri, 07 May 2021 12:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57877 Reopening of assessment u/s 147 - it is very clear in view of the detailed explanation filed by the appellant the AO had formed an opinion before passing the original assessment order and the appellant had discharged the evidences to the satisfaction of the assessing officer. Therefore in view of the above compliance the appellant was not in default within the proviso to section 147 with regard to R&D expenses. Therefore the second limb of the reasons recorded under section 147 for reopening fails the test of the said section. - AT Highlights Income Tax Fri, 07 May 2021 12:56:03 +0530 https://www.taxtmi.com/highlights?id=57877