https://www.taxtmi.com/caselaws?id=187302 Reassessment under the Income-tax Act cannot be initiated on a mere change of opinion by a successor Assessing Officer. The Tribunal found that the reassessment attempt was based only on a fresh view of the original assessment, and applied the settled Full Bench principle that such a change does not satisfy section 147. On that basis, the appeal raised no substantial question of law and was held not maintainable on the proposed issue. en-us Wed, 08 May 2002 00:00:00 +0530 Fri, 15 May 2026 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187302 Reassessment under the Income-tax Act cannot be initiated on a mere change of opinion by a successor Assessing Officer. The Tribunal found that the reassessment attempt was based only on a fresh view of the original assessment, and applied the settled Full Bench principle that such a change does not satisfy section 147. On that basis, the appeal raised no substantial question of law and was held not maintainable on the proposed issue. Case-Laws Income Tax Wed, 08 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187302