Reassessment u/s 147 - fictitious F&O loss by manipulative ...
Income Tax
June 21, 2019
Reassessment u/s 147 - fictitious F&O loss by manipulative client code modification - return was originally processed u/s 143(1) and notice u/s 148 was issued within four years - in DIT (Inv.) report the assessee was listed as one of beneficiaries - AO itself conducted enquiries prior to issuance of notice u/s 148 by issuing notice u/s 133(6) to Broker - AO also applied independent mind before reopening u/s 147
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