https://www.taxtmi.com/caselaws?id=248934 Reassessment under section 147 is invalid where the same wage revision arrears claim was already specifically examined in the original scrutiny assessment and again considered in rectification proceedings. The text notes that the assessing officer had queried the claim under section 143(3), accepted it, and later dropped proposed section 154 proceedings after considering the audit objection. Reopening on the same material was therefore treated as a mere change of opinion, not a fresh or valid reason to reopen the assessment, and the revenue's challenge failed. en-us Wed, 18 Jun 2014 00:00:00 +0530 Mon, 30 Jun 2014 11:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248934 Reassessment under section 147 is invalid where the same wage revision arrears claim was already specifically examined in the original scrutiny assessment and again considered in rectification proceedings. The text notes that the assessing officer had queried the claim under section 143(3), accepted it, and later dropped proposed section 154 proceedings after considering the audit objection. Reopening on the same material was therefore treated as a mere change of opinion, not a fresh or valid reason to reopen the assessment, and the revenue's challenge failed. Case-Laws Income Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248934