https://www.taxtmi.com/highlights?id=14207 Deduction claimed u/s 10B - Reassessment - notice u/s 148 - reason to believe - change of opinion -Perhaps, in given fact situations, they can be legitimate grounds for revising an order of assessment under Section 263; but not for re-opening it, under proviso to Section 147 - HC en-us Sat, 31 Aug 2013 11:09:05 +0530 Sat, 31 Aug 2013 11:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14207 Deduction claimed u/s 10B - Reassessment - notice u/s 148 - reason to believe - change of opinion -Perhaps, in given fact situations, they can be legitimate grounds for revising an order of assessment under Section 263; but not for re-opening it, under proviso to Section 147 - HC Highlights Income Tax Sat, 31 Aug 2013 11:09:05 +0530 https://www.taxtmi.com/highlights?id=14207