Assessing Officer can't revisit Section 10B deduction claim u/s 147 without new evidence; it's a change of opinion.

Assessing Officer can't revisit Section 10B deduction claim u/s 147 without new evidence; it's a change of opinion. https://www.taxtmi.com/highlights?id=46020 Reassessment u/s 147 - assessee's claim of deduction u/s 10B was scrutinized in original proceedings - any attempt on part of AO to reexamine the claim, without any material would be based on change of opinion - clearly impermissible en-us Mon, 22 Apr 2019 09:41:10 +0530 Mon, 22 Apr 2019 09:41:10 +0530 TaxTMI RSS Generator Assessing Officer can't revisit Section 10B deduction claim u/s 147 without new evidence; it's a change of opinion. https://www.taxtmi.com/highlights?id=46020 Reassessment u/s 147 - assessee's claim of deduction u/s 10B was scrutinized in original proceedings - any attempt on part of AO to reexamine the claim, without any material would be based on change of opinion - clearly impermissible Highlights Income Tax Mon, 22 Apr 2019 09:41:10 +0530 https://www.taxtmi.com/highlights?id=46020