TMI BlogReopening of assessment - Though the return was filed by the assessee beyond the period of time frame as...Reopening of assessment - Though the return was filed by the assessee beyond the period of time frame as specified u/s. 139(5) of the Act, however, the same was filed much prior to the completion of assessment. Even if the said return was not considered by the AO for the purpose of assessment, the same could have been treated as return in response to the notice u/s. 148 as requested by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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