https://www.taxtmi.com/highlights?id=68840 Reopening of assessment u/s 147 r.w.s u/s 148A - In the absence of such materials and necessary informations to the petitioner by the department it cannot be expected that the petitioner would be in a position to justify his acts and conduct, nor would he be able to provide for the reasonable explanation to these informations which have been collected and relied by the department, but have not been made available to the petitioner - Matter restored back - HC en-us Tue, 21 Mar 2023 09:16:46 +0530 Tue, 21 Mar 2023 09:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68840 Reopening of assessment u/s 147 r.w.s u/s 148A - In the absence of such materials and necessary informations to the petitioner by the department it cannot be expected that the petitioner would be in a position to justify his acts and conduct, nor would he be able to provide for the reasonable explanation to these informations which have been collected and relied by the department, but have not been made available to the petitioner - Matter restored back - HC Highlights Income Tax Tue, 21 Mar 2023 09:16:46 +0530 https://www.taxtmi.com/highlights?id=68840