TMI BlogReopening of assessment u/s 147 - reliance on information that was received by him from the DDIT - not...Reopening of assessment u/s 147 - reliance on information that was received by him from the DDIT - not only the aforesaid details of cash deposits in the bank accounts of the assessee were very much there before the A.O in the course of the original assessment proceedings, but in fact the same had duly been considered and accepted by him as the duly accounted sale proceeds of the assessee. On the basis of our aforesaid deliberations, we are of a strong conviction, that as stated by the Ld. AR, a..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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