#Section 147
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Concluded assessment can be reopened if information disclosed earlier was bogus
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No reassessment for mere change of opinion by the AO
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Law of Reopening of assessment under Section 147 of Income Tax Act 1961
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Reopening to seek Investigation of facts is not permissible
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No reassessment based on wrong, non-existing & incorrect facts
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Section 292B covers Mere wrong Mention of PAN in section 148 notice
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PCIT cannot invoke revisional jurisdiction on issue, which AO could not examine in reassessment proceedings
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Reassessment proceedings under non-existent Section is Invalid
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Reassessment Invalid if Objection to reopening not disposed by Separate Speaking Order
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Validity of Notice for reopening of assessment issued at old address of assessee
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Addition on matters not related to reasons recorded for reassessment based on fishing enquiry not valid
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Capital Loss cannot be treated as Bogus merely for unusual rise/ fall in price of Shares
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Section 50 applicable only on block of assets used for business and on which depreciation been claimed
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