https://www.taxtmi.com/highlights?id=63243 Reopening of assessment u/s 147 - disallowance of interest - diversion of interest bearing funds - there was sufficient material on the record for reopening/re-assessment of the case of the petitioner for the concerned assessment year. This court is not making any comment on the merits of the case. The assessee will have complete right to put up his case before the assessing officer. - HC en-us Tue, 03 May 2022 12:26:36 +0530 Tue, 03 May 2022 12:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63243 Reopening of assessment u/s 147 - disallowance of interest - diversion of interest bearing funds - there was sufficient material on the record for reopening/re-assessment of the case of the petitioner for the concerned assessment year. This court is not making any comment on the merits of the case. The assessee will have complete right to put up his case before the assessing officer. - HC Highlights Income Tax Tue, 03 May 2022 12:26:36 +0530 https://www.taxtmi.com/highlights?id=63243