https://www.taxtmi.com/highlights?id=46688 Re-assessment u/ss 147 / 148 - no failure on the part of the Assessee to disclose fully and truly the relevant material resulting in such escapement of income in the form of either excess deductions or some additions or deductions u/s 36(1) - there is nothing on record to show that there was non-application of mind on the part of the AO in original assessment u/s 143(3) - reassessment not valid as it is mere case of change of opinion en-us Wed, 22 May 2019 07:27:23 +0530 Wed, 22 May 2019 07:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46688 Re-assessment u/ss 147 / 148 - no failure on the part of the Assessee to disclose fully and truly the relevant material resulting in such escapement of income in the form of either excess deductions or some additions or deductions u/s 36(1) - there is nothing on record to show that there was non-application of mind on the part of the AO in original assessment u/s 143(3) - reassessment not valid as it is mere case of change of opinion Highlights Income Tax Wed, 22 May 2019 07:27:23 +0530 https://www.taxtmi.com/highlights?id=46688