https://www.taxtmi.com/highlights?id=57948 Reopening of assessment u/s 147 - Since the present assessment order is framed on the very same reasons, which were considered by the Tribunal (supra) while quashing the order, once the reasons have not been accepted by the Tribunal, the same cannot be held to be good for the present assessment. - AT en-us Thu, 13 May 2021 13:03:15 +0530 Thu, 13 May 2021 13:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57948 Reopening of assessment u/s 147 - Since the present assessment order is framed on the very same reasons, which were considered by the Tribunal (supra) while quashing the order, once the reasons have not been accepted by the Tribunal, the same cannot be held to be good for the present assessment. - AT Highlights Income Tax Thu, 13 May 2021 13:03:15 +0530 https://www.taxtmi.com/highlights?id=57948