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Assessee has raised the ground that on the facts and circumstances of thecaseand in law, the Learned Assessing Officer has erred in requiring the appellant to furnish the details not relating to the reasons for initiation of reassessment under section 147 of the Act and thus, making roving enquiries on matters, un-connected with the reasons for opening of the reassessment proceedings.

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Sec. 147 of Income Tax Act, 1961— Re-assessment —AMERICAN EXPRESS TRAVEL RELATED SERVICES COMPANY INC. vs. ASSTT. DIT.[2020] 25 ITCD Online 082 (ITAT-DELHI)