https://www.taxtmi.com/highlights?id=64008 Reopening of assessment u/s 147 - Scope of new Section 148A - conducting inquiry providing opportunity before issuance of notice - We are not satisfied by the reasoning part of the impugned order, more particularly, when the details were supplied by the petitioner. Hence, we are of the opinion that the matter requires consideration and the same is allowed. The impugned order dated 31.03.2022 is hereby quashed and set aside. The matter is remitted back to the respondent- Authority. - HC en-us Sat, 11 Jun 2022 09:01:21 +0530 Sat, 11 Jun 2022 09:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64008 Reopening of assessment u/s 147 - Scope of new Section 148A - conducting inquiry providing opportunity before issuance of notice - We are not satisfied by the reasoning part of the impugned order, more particularly, when the details were supplied by the petitioner. Hence, we are of the opinion that the matter requires consideration and the same is allowed. The impugned order dated 31.03.2022 is hereby quashed and set aside. The matter is remitted back to the respondent- Authority. - HC Highlights Income Tax Sat, 11 Jun 2022 09:01:21 +0530 https://www.taxtmi.com/highlights?id=64008