https://www.taxtmi.com/caselaws?id=387597 Reopening of assessment under section 148 beyond four years was challenged on the basis that the recorded reasons relied on material already on record, the deduction issue under section 80IA had been examined in scrutiny assessment, and the proposed reassessment reflected a change of opinion. On that showing, the Court issued notice and granted ad-interim protection, restraining further action under the impugned notice pending consideration. en-us Tue, 15 Oct 2019 00:00:00 +0530 Fri, 25 Oct 2019 16:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387597 Reopening of assessment under section 148 beyond four years was challenged on the basis that the recorded reasons relied on material already on record, the deduction issue under section 80IA had been examined in scrutiny assessment, and the proposed reassessment reflected a change of opinion. On that showing, the Court issued notice and granted ad-interim protection, restraining further action under the impugned notice pending consideration. Case-Laws Income Tax Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387597