https://www.taxtmi.com/highlights?id=63094 Reopening of assessment u/s 147 - the ld. CIT(A) has no power under the provision of law to give direction to the AO for reopening of assessment. Thus the reasons recorded for reopening of assessments is bad in law. - AT en-us Tue, 26 Apr 2022 08:16:30 +0530 Tue, 26 Apr 2022 08:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63094 Reopening of assessment u/s 147 - the ld. CIT(A) has no power under the provision of law to give direction to the AO for reopening of assessment. Thus the reasons recorded for reopening of assessments is bad in law. - AT Highlights Income Tax Tue, 26 Apr 2022 08:16:30 +0530 https://www.taxtmi.com/highlights?id=63094