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<h1>Reopening of assessment limited where proceedings arise purely from an audit objection; reassessment requires evidential link to reasons.</h1> Reopening of assessment under tax law is addressed where reassessment proceedings stem solely from an audit objection; the analysis emphasises the ... Reopening of assessment u/s 147 - Change of opinion - link between the reasons and the evidence - proceedings have been initiated purely based on the audit objection - Notice after the expiry of four years - HELD THAT:- Special Leave Petition dismissed - HC order confirmed [2025 (7) TMI 258 - BOMBAY HIGH COURT] - impugned order not interfered with under Article 136 of the Constitution. Outcome: Special Leave Petition dismissed [No detailed order].
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