https://www.taxtmi.com/article/detailed?id=11166 Reopening under Section 148A requires furnishing to the assessee the underlying information and material that formed the basis for initiating assessment or reassessment; the one month decision period in Section 148A(d) is computed from the end of the month in which the assessee's reply is received or, where no reply is furnished, from the end of the month in which the time to reply expires, and withheld material should be supplied with opportunity to respond and a personal hearing before any further decision. en-us Fri, 03 Mar 2023 10:03:30 +0530 Fri, 03 Mar 2023 10:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11166 Reopening under Section 148A requires furnishing to the assessee the underlying information and material that formed the basis for initiating assessment or reassessment; the one month decision period in Section 148A(d) is computed from the end of the month in which the assessee's reply is received or, where no reply is furnished, from the end of the month in which the time to reply expires, and withheld material should be supplied with opportunity to respond and a personal hearing before any further decision. Articles Income Tax Fri, 03 Mar 2023 10:03:30 +0530 https://www.taxtmi.com/article/detailed?id=11166