https://www.taxtmi.com/highlights?id=60245 Reopening of assessment u/s 147 - genuineness of partnership deed - No contravention of s. 184 due to non- signing of the front pages of the partnership deed by the partners so as to attract s.185. The Revenue is only making a guess in view of the long time interval between possible date of execution (as stated in the deed itself), i.e., 1.4.2007, and the date of its notarization; rather, admitting that the matter needs to be examined and ascertained. That is, there is a reason to suspect, and not a reason to believe for want of the relevant information. - AT en-us Mon, 25 Oct 2021 18:55:35 +0530 Mon, 25 Oct 2021 18:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60245 Reopening of assessment u/s 147 - genuineness of partnership deed - No contravention of s. 184 due to non- signing of the front pages of the partnership deed by the partners so as to attract s.185. The Revenue is only making a guess in view of the long time interval between possible date of execution (as stated in the deed itself), i.e., 1.4.2007, and the date of its notarization; rather, admitting that the matter needs to be examined and ascertained. That is, there is a reason to suspect, and not a reason to believe for want of the relevant information. - AT Highlights Income Tax Mon, 25 Oct 2021 18:55:35 +0530 https://www.taxtmi.com/highlights?id=60245