https://www.taxtmi.com/highlights?id=44690 Reopening of assessment - AO seeks to reopen the assessment on a mere change of opinion inasmuch as, at the time of scrutiny assessment, AO had applied his mind to the issue and even recorded finding in respect thereof in the assessment order framed u/s 143(3) - Notice issued u/s 148 quashed. en-us Sat, 23 Feb 2019 19:56:00 +0530 Sat, 23 Feb 2019 19:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44690 Reopening of assessment - AO seeks to reopen the assessment on a mere change of opinion inasmuch as, at the time of scrutiny assessment, AO had applied his mind to the issue and even recorded finding in respect thereof in the assessment order framed u/s 143(3) - Notice issued u/s 148 quashed. Highlights Income Tax Sat, 23 Feb 2019 19:56:00 +0530 https://www.taxtmi.com/highlights?id=44690