https://www.taxtmi.com/highlights?id=24216 Reopening of assessment u/s 147 r.w.s. 148 - since the assessee's return was accepted under section 143(1) of the Income-tax Act, there was no question of "change of opinion" inasmuch as while accepting the return under the aforesaid provision no opinion was formed - reassessment proceedings sustained - SC en-us Thu, 13 Aug 2015 10:50:15 +0530 Thu, 13 Aug 2015 10:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24216 Reopening of assessment u/s 147 r.w.s. 148 - since the assessee's return was accepted under section 143(1) of the Income-tax Act, there was no question of "change of opinion" inasmuch as while accepting the return under the aforesaid provision no opinion was formed - reassessment proceedings sustained - SC Highlights Income Tax Thu, 13 Aug 2015 10:50:15 +0530 https://www.taxtmi.com/highlights?id=24216