https://www.taxtmi.com/highlights?id=47940 Reassessment u/s 147 - failure on the part of the petitioner to disclose fully and truly all material facts necessary for its assessment - AO had examined the claim for deduction u/s 80IB(10) in detail, therefore, merely because he did not examine such claim from the angle of clauses (e) and (f) thereof, would not be a valid ground for reopening the assessment - it is mere change of opinion - notice unsustainable en-us Tue, 16 Jul 2019 09:19:13 +0530 Tue, 16 Jul 2019 09:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47940 Reassessment u/s 147 - failure on the part of the petitioner to disclose fully and truly all material facts necessary for its assessment - AO had examined the claim for deduction u/s 80IB(10) in detail, therefore, merely because he did not examine such claim from the angle of clauses (e) and (f) thereof, would not be a valid ground for reopening the assessment - it is mere change of opinion - notice unsustainable Highlights Income Tax Tue, 16 Jul 2019 09:19:13 +0530 https://www.taxtmi.com/highlights?id=47940