https://www.taxtmi.com/highlights?id=20746 Only because AO has accepted the deduction claimed towards prior period and exceptional items without making any reference, it cannot be said that the issue was not examined by AO - reopening would amount to change of opinion or a review of assessment order earlier passed which is not permissible in law - AT en-us Sun, 23 Nov 2014 12:31:46 +0530 Sun, 23 Nov 2014 12:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20746 Only because AO has accepted the deduction claimed towards prior period and exceptional items without making any reference, it cannot be said that the issue was not examined by AO - reopening would amount to change of opinion or a review of assessment order earlier passed which is not permissible in law - AT Highlights Income Tax Sun, 23 Nov 2014 12:31:46 +0530 https://www.taxtmi.com/highlights?id=20746