https://www.taxtmi.com/caselaws?id=14779 Reassessment under section 147(a) is limited to income that has escaped assessment and to matters having a nexus with that escaped income. It cannot be used to review the completed assessment or to revisit items already accepted merely because the assessing officer later takes a different view. Items allowed in the original assessment remain outside reassessment unless they are directly relatable to the income on which the notice under section 148 was issued. Accordingly, disallowance of previously allowed items in reassessment was not permitted on the basis of a change of opinion alone. en-us Mon, 11 Oct 1999 00:00:00 +0530 Sat, 18 Jul 2009 15:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14779 Reassessment under section 147(a) is limited to income that has escaped assessment and to matters having a nexus with that escaped income. It cannot be used to review the completed assessment or to revisit items already accepted merely because the assessing officer later takes a different view. Items allowed in the original assessment remain outside reassessment unless they are directly relatable to the income on which the notice under section 148 was issued. Accordingly, disallowance of previously allowed items in reassessment was not permitted on the basis of a change of opinion alone. Case-Laws Income Tax Mon, 11 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14779