TMI BlogReopening of assessment u/s 147 - The tabulations indicates that during some of the months there were...Reopening of assessment u/s 147 - The tabulations indicates that during some of the months there were less than 10 workers employed by the petitioner. Therefore, there is sufficient ground for re-opening of the assessment under Section 148 read with 147 of the Income Tax Act, 1961. Therefore, no merits in the writ petition as far as the Assessment Year 2006-2007 is concerned. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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