https://www.taxtmi.com/highlights?id=45259 Reopening of assessment u/s 147 - original assessment u/s 143(3) - change of opinion - allegation of non-disclosure not find favour from court - Once there is finding that reasons to believe are not good reasons, jurisdiction is not derived to compel assessee to submit to reassessment. en-us Tue, 19 Mar 2019 10:40:05 +0530 Tue, 19 Mar 2019 10:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45259 Reopening of assessment u/s 147 - original assessment u/s 143(3) - change of opinion - allegation of non-disclosure not find favour from court - Once there is finding that reasons to believe are not good reasons, jurisdiction is not derived to compel assessee to submit to reassessment. Highlights Income Tax Tue, 19 Mar 2019 10:40:05 +0530 https://www.taxtmi.com/highlights?id=45259