https://www.taxtmi.com/highlights?id=44848 Reopening of assessment - The assessment order makes it very clear that reassessment proceedings by issuing notice u/s 148 were done merely on the basis of change of opinion. There was no tangible material to arrive at a conclusion that there was escapement of income by the assessment. en-us Sat, 02 Mar 2019 13:45:54 +0530 Sat, 02 Mar 2019 13:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44848 Reopening of assessment - The assessment order makes it very clear that reassessment proceedings by issuing notice u/s 148 were done merely on the basis of change of opinion. There was no tangible material to arrive at a conclusion that there was escapement of income by the assessment. Highlights Income Tax Sat, 02 Mar 2019 13:45:54 +0530 https://www.taxtmi.com/highlights?id=44848