https://www.taxtmi.com/highlights?id=59227 Reopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under the law should have been that the assessee's case, should have been reopened and notice u/s. 148, should have been issued in the name of Father and if there is any undisclosed income belonging to the minor, and a different PAN cannot validate the proceedings - AT en-us Mon, 16 Aug 2021 09:13:32 +0530 Mon, 16 Aug 2021 09:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59227 Reopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under the law should have been that the assessee's case, should have been reopened and notice u/s. 148, should have been issued in the name of Father and if there is any undisclosed income belonging to the minor, and a different PAN cannot validate the proceedings - AT Highlights Income Tax Mon, 16 Aug 2021 09:13:32 +0530 https://www.taxtmi.com/highlights?id=59227