https://www.taxtmi.com/caselaws?id=177538 A reopening notice under sections 147 and 148 was held unsustainable where the assessee had made full and complete disclosure of the relevant facts and the Assessing Officer sought to revisit material already on record. The reopening was based on section 41(4A), but the effective date and related facts had already been disclosed in the computation of income. On that basis, the appellate authorities treated the exercise as a mere change of opinion, and the reassessment challenge failed with the appeal dismissed. en-us Tue, 22 Apr 2008 00:00:00 +0530 Tue, 12 Jan 2016 11:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177538 A reopening notice under sections 147 and 148 was held unsustainable where the assessee had made full and complete disclosure of the relevant facts and the Assessing Officer sought to revisit material already on record. The reopening was based on section 41(4A), but the effective date and related facts had already been disclosed in the computation of income. On that basis, the appellate authorities treated the exercise as a mere change of opinion, and the reassessment challenge failed with the appeal dismissed. Case-Laws Income Tax Tue, 22 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177538