Court Highlights Balance in Reopening Tax Assessments u/s 147: Assessee's Rights vs. Timely Administration.

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....Reopening of assessment u/s 147 - assessee is not being supplied with information/ documents by the AO - If such petitions are routinely entertained, not only would it lead to opening of flood-gates, but also it would be extremely difficult for the AO to complete the assessment proceedings within the period of limitation prescribed under the Act.....