https://www.taxtmi.com/highlights?id=18737 Reassessment - issuance of notices is not an outcome of change in opinion of the successor AO but is based on tangible material received to him during the assessment proceedings of the subsequent year - notice issued u/s 148 is valid - HC en-us Sat, 31 May 2014 13:44:52 +0530 Sat, 31 May 2014 13:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18737 Reassessment - issuance of notices is not an outcome of change in opinion of the successor AO but is based on tangible material received to him during the assessment proceedings of the subsequent year - notice issued u/s 148 is valid - HC Highlights Income Tax Sat, 31 May 2014 13:44:52 +0530 https://www.taxtmi.com/highlights?id=18737