https://www.taxtmi.com/highlights?id=71491 Reopening of assessment u/s 147 - Reason to believe - deduction u/s 80IA - The entire claim of the petitioner for deduction u/s 80IA of the Act had been examined and allowed by the assessing officer at the time of framing assessment for the relevant previous years. As such, in our opinion, it could not be claimed by the revenue that the assessee had not fully disclosed the facts. - HC en-us Wed, 16 Aug 2023 17:25:34 +0530 Wed, 16 Aug 2023 17:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71491 Reopening of assessment u/s 147 - Reason to believe - deduction u/s 80IA - The entire claim of the petitioner for deduction u/s 80IA of the Act had been examined and allowed by the assessing officer at the time of framing assessment for the relevant previous years. As such, in our opinion, it could not be claimed by the revenue that the assessee had not fully disclosed the facts. - HC Highlights Income Tax Wed, 16 Aug 2023 17:25:34 +0530 https://www.taxtmi.com/highlights?id=71491