https://www.taxtmi.com/highlights?id=48125 Reopening of assessment u/s 147 - it is not permissible to adopt different standards while interpreting the words “reason to believe” vis-a-vis Section 143(1) and Section 143(3) - to reopen an assessment based on the return filed by the assessee, will clearly be a case of change of opinion and consequently bad in law. en-us Mon, 22 Jul 2019 08:19:50 +0530 Mon, 22 Jul 2019 08:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48125 Reopening of assessment u/s 147 - it is not permissible to adopt different standards while interpreting the words “reason to believe” vis-a-vis Section 143(1) and Section 143(3) - to reopen an assessment based on the return filed by the assessee, will clearly be a case of change of opinion and consequently bad in law. Highlights Income Tax Mon, 22 Jul 2019 08:19:50 +0530 https://www.taxtmi.com/highlights?id=48125