https://www.taxtmi.com/highlights?id=67777 Reopening of assessment u/s 147 - What information is available with the Assessing officer is neither stated nor enclosed with the reasons so recorded by him and thus not discernable from the reasons so recorded. Merely the fact that the assessee has sold certain shares with certain value on the stock exchange cannot by itself be held as tangible material. - AT en-us Wed, 18 Jan 2023 12:43:32 +0530 Wed, 18 Jan 2023 12:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67777 Reopening of assessment u/s 147 - What information is available with the Assessing officer is neither stated nor enclosed with the reasons so recorded by him and thus not discernable from the reasons so recorded. Merely the fact that the assessee has sold certain shares with certain value on the stock exchange cannot by itself be held as tangible material. - AT Highlights Income Tax Wed, 18 Jan 2023 12:43:32 +0530 https://www.taxtmi.com/highlights?id=67777