Recording two separate reasons for reopening u/s 147 148 bad as it itself shows non-application of mind and assumption of…
Forming opinion on the basis of information received by Investigation wing does not amount to satisfaction of the AO to…
Fresh tangible material not required to reopen an assessment where the initially the return of income is processed u/s 143(1) and an…
Reopening us 147 based on merely tax evasion petition itself bad in law as the AO had not satisfied himself before…
Reopening us 147 148 invalid if assessee replied questionnaire raising specific queries during original assessment as it would amount to…
Reopening us 147 for accommodation entries quashed. AO did not describe how and what manner assessee received entries from operators…