Assessing Officer Cannot Reopen Completed Assessments u/s 143(3) Due to Change of Opinion. https://www.taxtmi.com/highlights?id=25662 Reopening of assessment - When a regular assessment is completed in terms of Section 143(3), a presumption can be raised that such an order has been passed upon a proper application of mind - what the AO is now seeking to do amounts to a clear change of opinion and that is not permissible - HC en-us Sun, 01 Nov 2015 18:38:47 +0530 Sun, 01 Nov 2015 18:38:47 +0530 TaxTMI RSS Generator Assessing Officer Cannot Reopen Completed Assessments u/s 143(3) Due to Change of Opinion. https://www.taxtmi.com/highlights?id=25662 Reopening of assessment - When a regular assessment is completed in terms of Section 143(3), a presumption can be raised that such an order has been passed upon a proper application of mind - what the AO is now seeking to do amounts to a clear change of opinion and that is not permissible - HC Highlights Income Tax Sun, 01 Nov 2015 18:38:47 +0530 https://www.taxtmi.com/highlights?id=25662