https://www.taxtmi.com/caselaws?id=303187 The article discusses the validity of reassessment proceedings under section 147 of the Income-tax Act, the choice between action under section 147 and section 153C, the reopening of assessment for assessment year 2012-13, and the addition made in assessment. The Gujarat HC admitted the appeal and framed substantial questions of law on these issues, indicating that the legality of the reopening route and the resulting addition required judicial consideration. en-us Mon, 17 Dec 2018 00:00:00 +0530 Thu, 07 Jul 2022 21:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303187 The article discusses the validity of reassessment proceedings under section 147 of the Income-tax Act, the choice between action under section 147 and section 153C, the reopening of assessment for assessment year 2012-13, and the addition made in assessment. The Gujarat HC admitted the appeal and framed substantial questions of law on these issues, indicating that the legality of the reopening route and the resulting addition required judicial consideration. Case-Laws Income Tax Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303187