Reopening assessments u/s 147 is invalid if no extra tax liability arises u/s 115JB.

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....Reopening of assessment u/s 147 - Disallowance of prior period expenses - in the absence of any addition to the tax liability of the assessee computed u/s 115JB of the Act (which exceeds the tax liability under normal provisions), the jurisdiction of the AO is ousted even if the proposed disallowance of expenditure by the AO under normal provisions is sustained.....