https://www.taxtmi.com/highlights?id=73237 Reopening of assessment u/s 147 - reasons to believe - roving enquiry - accommodation entries - The exercise undertaken by revenue and the reasons to reopen the assessment indicated that under the guise of reopening of the assessment, AO wanted to have a roving inquiry which is not permissible in exercise of powers under Sec.148 of the Income-Tax Act. - HC en-us Sat, 25 Nov 2023 11:38:57 +0530 Sun, 26 Nov 2023 20:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73237 Reopening of assessment u/s 147 - reasons to believe - roving enquiry - accommodation entries - The exercise undertaken by revenue and the reasons to reopen the assessment indicated that under the guise of reopening of the assessment, AO wanted to have a roving inquiry which is not permissible in exercise of powers under Sec.148 of the Income-Tax Act. - HC Highlights Income Tax Sat, 25 Nov 2023 11:38:57 +0530 https://www.taxtmi.com/highlights?id=73237