https://www.taxtmi.com/caselaws?id=346669 The Court dismissed the appeal, ruling that the reopening of the Assessment solely based on a change of opinion without any failure to disclose material facts is not legally justified under the Income Tax Act, 1961. The Court emphasized that mere change of opinion by the Assessing Officer is not a valid ground for reopening an assessment, as established in relevant case law. en-us Wed, 02 Aug 2017 00:00:00 +0530 Mon, 21 Aug 2017 08:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346669 The Court dismissed the appeal, ruling that the reopening of the Assessment solely based on a change of opinion without any failure to disclose material facts is not legally justified under the Income Tax Act, 1961. The Court emphasized that mere change of opinion by the Assessing Officer is not a valid ground for reopening an assessment, as established in relevant case law. Case-Laws Income Tax Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346669