Re-openinng of assessment

325 views 5 replies

My question is as follows

1. Can a Assessing officer open assessment for AY 2012-13 u/s 148 before 31-3-2019

2. Can Assessing officer again reopen the same assessment after completion of of assessment under section u/s 148. (If the reason for reopening is different & If the reason for reopening is same)

Thanks in Advance 

Replies (5)
1. yes
2. if the reason for reopening is different then yes. but if the reason is different then no
he can open it only if there is failure on part of assessee to make true and full disclosure
Originally posted by : rama krishnan
1. yes 2. if the reason for reopening is different then yes. but if the reason is different then no

Can you please provide some source material of section

Originally posted by : Rajat Powar
he can open it only if there is failure on part of assessee to make true and full disclosure

Can you please provide some source material or section

refer proviso to sec 147


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details