https://www.taxtmi.com/highlights?id=67065 Reopening of assessment u/s 147 - AO has recorded the reasons after getting the information from the Directorate of Information New Delhi and applied his own mind in respect of the information received by him. - the reasons recorded, by the Assessing Officer, are prima facie in accordance with law. In the reasons so recorded, there should not be any final adjudication of the issue involved, by the assessing officer, in fact the reasons are recorded prima facie as per the scheme of the Act- AT en-us Tue, 13 Dec 2022 13:00:09 +0530 Tue, 13 Dec 2022 13:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67065 Reopening of assessment u/s 147 - AO has recorded the reasons after getting the information from the Directorate of Information New Delhi and applied his own mind in respect of the information received by him. - the reasons recorded, by the Assessing Officer, are prima facie in accordance with law. In the reasons so recorded, there should not be any final adjudication of the issue involved, by the assessing officer, in fact the reasons are recorded prima facie as per the scheme of the Act- AT Highlights Income Tax Tue, 13 Dec 2022 13:00:09 +0530 https://www.taxtmi.com/highlights?id=67065