TMI BlogReopening of assessment u/s 147 r.w.s. 148 - Participation in the assessment proceedings after rejection...Reopening of assessment u/s 147 r.w.s. 148 - Participation in the assessment proceedings after rejection of objections by the AO, without challenging the order of rejection - the reasons for reopening and the consequential order rejecting the objections against those reasons now got merged with the subsequent order of assessment and therefore, it would not be proper for this Court to go into the question of reopening alone and decide about its validity by exercising the jurisdiction of this Court under Article 226 of the Constitution of India. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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