https://www.taxtmi.com/highlights?id=67501 Reopening of assessment u/s 147 - There is no doubt in the mind of the Bench that at one end the Reasons cited in notice u/s 148 of the Act was erroneous with regard to calling for reassessment in regard to a factor which was already examined in the original assessment. On the other hand, in the assessment order an addition was made in regard to a head for which actually there was no show cause issued. - AO had error in invoking jurisdiction u/s 147 - AT en-us Thu, 05 Jan 2023 17:23:37 +0530 Thu, 05 Jan 2023 17:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67501 Reopening of assessment u/s 147 - There is no doubt in the mind of the Bench that at one end the Reasons cited in notice u/s 148 of the Act was erroneous with regard to calling for reassessment in regard to a factor which was already examined in the original assessment. On the other hand, in the assessment order an addition was made in regard to a head for which actually there was no show cause issued. - AO had error in invoking jurisdiction u/s 147 - AT Highlights Income Tax Thu, 05 Jan 2023 17:23:37 +0530 https://www.taxtmi.com/highlights?id=67501