https://www.taxtmi.com/highlights?id=64285 Validity of Reopening of assessment u/s 147 - requirement of recording of “reasons to believe” - validity of jurisdiction assumed by the AO for reopening the case of the assessee - as the Assessing Officer prior to issuance of Notice u/s.148 had failed to record “reasons to believe”, therefore, he had wrongly assumed jurisdiction and framed the impugned assessment u/s.148/143(3) - AT en-us Mon, 27 Jun 2022 10:24:34 +0530 Mon, 27 Jun 2022 10:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64285 Validity of Reopening of assessment u/s 147 - requirement of recording of “reasons to believe” - validity of jurisdiction assumed by the AO for reopening the case of the assessee - as the Assessing Officer prior to issuance of Notice u/s.148 had failed to record “reasons to believe”, therefore, he had wrongly assumed jurisdiction and framed the impugned assessment u/s.148/143(3) - AT Highlights Income Tax Mon, 27 Jun 2022 10:24:34 +0530 https://www.taxtmi.com/highlights?id=64285