https://www.taxtmi.com/highlights?id=65420 Reopening of assessment u/s 147 - failure to provide the copy of recording of "reason to believe" to the assessee - copy of reasons recorded has to be provided to assessee before completion of assessment order. We find that CIT(A) has rightly accepted the contention of the assessee and after relying on number of case laws, decided the issue in favour of the assessee. - AT en-us Fri, 02 Sep 2022 08:10:20 +0530 Fri, 02 Sep 2022 08:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65420 Reopening of assessment u/s 147 - failure to provide the copy of recording of "reason to believe" to the assessee - copy of reasons recorded has to be provided to assessee before completion of assessment order. We find that CIT(A) has rightly accepted the contention of the assessee and after relying on number of case laws, decided the issue in favour of the assessee. - AT Highlights Income Tax Fri, 02 Sep 2022 08:10:20 +0530 https://www.taxtmi.com/highlights?id=65420