https://www.taxtmi.com/highlights?id=59089 Validity of reopening of assessment u/s 147 - This Court cannot go into the factual details now furnished by the petitioner at the time of original assessment nor made a comparison with reference to the original explanations or submissions along with inferences drawn by the Assessing Officer for reopening of assessment. - the petitioner has to participate in the process of re-assessment and establish their case in the manner known to law and by availing the opportunities to be provided by the respondent. - HC en-us Fri, 06 Aug 2021 21:58:18 +0530 Fri, 06 Aug 2021 21:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59089 Validity of reopening of assessment u/s 147 - This Court cannot go into the factual details now furnished by the petitioner at the time of original assessment nor made a comparison with reference to the original explanations or submissions along with inferences drawn by the Assessing Officer for reopening of assessment. - the petitioner has to participate in the process of re-assessment and establish their case in the manner known to law and by availing the opportunities to be provided by the respondent. - HC Highlights Income Tax Fri, 06 Aug 2021 21:58:18 +0530 https://www.taxtmi.com/highlights?id=59089