https://www.taxtmi.com/caselaws?id=330776 The High Court held that reopening the assessment for the assessment year 2006-2007 based solely on the petitioner's failure to deduct tax at source on payments made to various parties was impermissible. The Court noted that these payments were part of the original assessment record and were already scrutinized during the initial assessment. As the Assessing Officer had accepted the explanation provided by the petitioner during the original assessment, attempting to revisit this issue in reassessment would amount to a change of opinion. Therefore, the petition was allowed, the notice for reopening the assessment was set aside, and the petition was disposed of. en-us Mon, 01 Aug 2016 00:00:00 +0530 Fri, 05 Aug 2016 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330776 The High Court held that reopening the assessment for the assessment year 2006-2007 based solely on the petitioner's failure to deduct tax at source on payments made to various parties was impermissible. The Court noted that these payments were part of the original assessment record and were already scrutinized during the initial assessment. As the Assessing Officer had accepted the explanation provided by the petitioner during the original assessment, attempting to revisit this issue in reassessment would amount to a change of opinion. Therefore, the petition was allowed, the notice for reopening the assessment was set aside, and the petition was disposed of. Case-Laws Income Tax Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330776