https://www.taxtmi.com/highlights?id=59078 Reopening of assessment u/s 147 - time to initiate Revision u/s 263 was not left - Reopening is made at the direction of the ld. CIT. The ld. CIT when he did not find time to invoke provision of section 263 of the act, he directed ld. AO to initiate action u/s. 147 of the Act. Therefore, we do not find any reason to uphold the reopening of the assessment. - AT en-us Fri, 06 Aug 2021 09:12:59 +0530 Fri, 06 Aug 2021 09:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59078 Reopening of assessment u/s 147 - time to initiate Revision u/s 263 was not left - Reopening is made at the direction of the ld. CIT. The ld. CIT when he did not find time to invoke provision of section 263 of the act, he directed ld. AO to initiate action u/s. 147 of the Act. Therefore, we do not find any reason to uphold the reopening of the assessment. - AT Highlights Income Tax Fri, 06 Aug 2021 09:12:59 +0530 https://www.taxtmi.com/highlights?id=59078