https://www.taxtmi.com/highlights?id=45193 Reopening of assessment - respondent (revenue) seeks to sit in appeal over the opinion expressed by his predecessor, and, therefore, the assumption of jurisdiction on the part of the AO u/s 147, which is based on a mere change of opinion, is invalid. en-us Sat, 16 Mar 2019 08:23:53 +0530 Sat, 16 Mar 2019 07:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45193 Reopening of assessment - respondent (revenue) seeks to sit in appeal over the opinion expressed by his predecessor, and, therefore, the assumption of jurisdiction on the part of the AO u/s 147, which is based on a mere change of opinion, is invalid. Highlights Income Tax Sat, 16 Mar 2019 08:23:53 +0530 https://www.taxtmi.com/highlights?id=45193