https://www.taxtmi.com/highlights?id=64138 Reopening of assessment u/s 147 - No new information was received by the Assessing Officer at the time of initiation of reassessment proceedings, and it was merely a fresh application of mind to the same set of facts as were available at the time of original scrutiny assessment proceedings. - the reopening of assessment under section 147 of the Act, in the present case, is bad in law and therefore is set aside. - AT en-us Sat, 18 Jun 2022 11:34:32 +0530 Sat, 18 Jun 2022 11:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64138 Reopening of assessment u/s 147 - No new information was received by the Assessing Officer at the time of initiation of reassessment proceedings, and it was merely a fresh application of mind to the same set of facts as were available at the time of original scrutiny assessment proceedings. - the reopening of assessment under section 147 of the Act, in the present case, is bad in law and therefore is set aside. - AT Highlights Income Tax Sat, 18 Jun 2022 11:34:32 +0530 https://www.taxtmi.com/highlights?id=64138