TMI BlogReopening of assessment u/s 147 - Merely creating a doubt of the transaction does not suffice the...Reopening of assessment u/s 147 - Merely creating a doubt of the transaction does not suffice the Assessing Officer to reopen the case u/s 148 - AO has to give proper reasons in case those documents are not at all produced in the original assessment itself. The reasons recorded by the Assessing Officer u/s 148 are not complete reasons and lack in the context of invocation of Section 148 itself. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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