https://www.taxtmi.com/highlights?id=62544 Reopening of assessment u/s 147 - excess weighted deduction under section 35(2AB) - JAO has grossly erred in alleging in the reasons recorded for reopening that petitioner had claimed deduction of disallowed amount by DSIR and that there has been failure to disclose fully and truly all the material facts. - While disposing petitioner’s objection JAO has conveniently chosen not to deal with the submissions of petitioner on merits. - Notice issued u/s 148 quashed - HC en-us Tue, 22 Mar 2022 13:09:24 +0530 Tue, 22 Mar 2022 13:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62544 Reopening of assessment u/s 147 - excess weighted deduction under section 35(2AB) - JAO has grossly erred in alleging in the reasons recorded for reopening that petitioner had claimed deduction of disallowed amount by DSIR and that there has been failure to disclose fully and truly all the material facts. - While disposing petitioner’s objection JAO has conveniently chosen not to deal with the submissions of petitioner on merits. - Notice issued u/s 148 quashed - HC Highlights Income Tax Tue, 22 Mar 2022 13:09:24 +0530 https://www.taxtmi.com/highlights?id=62544