#Section 147
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It cannot be said that AO has not applied his mind when all material was placed by Assessee before him
Income Tax![CIT v. Thayaballi Mulla Jeevaji Kapasi [1967] 66 ITR 147 (SC)](https://taxguru.in/wp-content/uploads/2026/07/Categories_SUPREME-Court.jpg)
![CIT v. Thayaballi Mulla Jeevaji Kapasi [1967] 66 ITR 147 (SC)](https://taxguru.in/wp-content/uploads/2026/07/Categories_SUPREME-Court.jpg)
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CIT v. Thayaballi Mulla Jeevaji Kapasi [1967] 66 ITR 147 (SC)
Income Tax![CIT v. Kurban Hussain Ibrahimji Mithiborwala [1971] 82 ITR 821 (SC)](https://taxguru.in/wp-content/uploads/2026/07/Categories_SUPREME-Court.jpg)
![CIT v. Kurban Hussain Ibrahimji Mithiborwala [1971] 82 ITR 821 (SC)](https://taxguru.in/wp-content/uploads/2026/07/Categories_SUPREME-Court.jpg)
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CIT v. Kurban Hussain Ibrahimji Mithiborwala [1971] 82 ITR 821 (SC)
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Southern Switchgears Ltd. v. CIT (Supreme Court) 1998 232 ITR 359
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A.L.A. Firm v. CIT (Supreme Court) (1991) 189 ITR 285 (SC)
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Powers of A.O to re-open assessment under amended Section147
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For Reassessment Issue of notice U/s. 148 is mandatory
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