https://www.taxtmi.com/highlights?id=72114 Reopening of assessment u/s 147 - Conversion of company into LLP - notice in hands of Successor company, i.e. in the hands of assessee LLP - On carefully considering the provisions of section 170(2), years which can be assessed for the income of the predecessor can be the year of succession (upto the date of succession) and the immediately preceding previous year and no other years can be assessed in the hands of the successor. - AT en-us Wed, 20 Sep 2023 13:25:00 +0530 Wed, 20 Sep 2023 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72114 Reopening of assessment u/s 147 - Conversion of company into LLP - notice in hands of Successor company, i.e. in the hands of assessee LLP - On carefully considering the provisions of section 170(2), years which can be assessed for the income of the predecessor can be the year of succession (upto the date of succession) and the immediately preceding previous year and no other years can be assessed in the hands of the successor. - AT Highlights Income Tax Wed, 20 Sep 2023 13:25:00 +0530 https://www.taxtmi.com/highlights?id=72114