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2012 (9) TMI 474 - AT - Income TaxAddition on account of accommodation entries - Reopening of assessment u/s 147 - Weather notice u/s 148 can be issued on the basis of information which AO already have AO issue notice u/s 143(2) and 142(1) Assessee did not appear before the AO - AO re-assess income u/s 144 read with section 147 Held that:- During assessment u/s 143(3) AO gets information about search from investment wing before completion of assessment u/s 143(3) - Assessing Officer did not get any chance to examine the depositors Case remanded back to AO
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