https://www.taxtmi.com/highlights?id=68496 Reopening of assessment u/s 147 - scope of enactment of Section 148A - Before taxing any person it must be shown that he falls within the ambit of the charging section by clear words used in the section, and if the words are ambiguous and open to two interpretations, the benefit of interpretation is given to the subject. There is nothing unjust in the taxpayer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly. - HC en-us Mon, 27 Feb 2023 12:21:22 +0530 Mon, 27 Feb 2023 12:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68496 Reopening of assessment u/s 147 - scope of enactment of Section 148A - Before taxing any person it must be shown that he falls within the ambit of the charging section by clear words used in the section, and if the words are ambiguous and open to two interpretations, the benefit of interpretation is given to the subject. There is nothing unjust in the taxpayer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly. - HC Highlights Income Tax Mon, 27 Feb 2023 12:21:22 +0530 https://www.taxtmi.com/highlights?id=68496