https://www.taxtmi.com/highlights?id=60703 Reopening of assessment u/s 147 - Disallowance u/s 14A - If at all he has considered, he has not even passed the assessment order by ignoring the provisions of law, i.e. Section 14A r.w.R.8D of the Income Tax Rules, 1962 - As in this case, tangible material is clearly available to the Assessing Officer and therefore the Assessing Officer validly reopened the assessment. In view of the above, we upheld the reopening made by the Assessing Officer u/s.147 - AT en-us Tue, 30 Nov 2021 10:45:11 +0530 Tue, 30 Nov 2021 10:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60703 Reopening of assessment u/s 147 - Disallowance u/s 14A - If at all he has considered, he has not even passed the assessment order by ignoring the provisions of law, i.e. Section 14A r.w.R.8D of the Income Tax Rules, 1962 - As in this case, tangible material is clearly available to the Assessing Officer and therefore the Assessing Officer validly reopened the assessment. In view of the above, we upheld the reopening made by the Assessing Officer u/s.147 - AT Highlights Income Tax Tue, 30 Nov 2021 10:45:11 +0530 https://www.taxtmi.com/highlights?id=60703