https://www.taxtmi.com/highlights?id=61806 Reopening of assessment u/s 147 - it seems to us that during the original assessment proceedings, the assessee has not submitted entire books of accounts, bills, vouchers, bank statements, purchases/sales vouchers, details of direct and indirect expenses incurred by assessee and other necessary evidences to disclose fully and truly all material facts necessary for making original assessment, therefore, assessee cannot take the benefit of proviso to section 147 - AT en-us Fri, 04 Feb 2022 16:32:00 +0530 Fri, 04 Feb 2022 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61806 Reopening of assessment u/s 147 - it seems to us that during the original assessment proceedings, the assessee has not submitted entire books of accounts, bills, vouchers, bank statements, purchases/sales vouchers, details of direct and indirect expenses incurred by assessee and other necessary evidences to disclose fully and truly all material facts necessary for making original assessment, therefore, assessee cannot take the benefit of proviso to section 147 - AT Highlights Income Tax Fri, 04 Feb 2022 16:32:00 +0530 https://www.taxtmi.com/highlights?id=61806