https://www.taxtmi.com/highlights?id=51245 Reopening of assessment u/s 147 - 'reason to believe' or 'reason to suspect' - objections of the petitioner were rejected by a non-speaking and cryptic order - information already available on record - merely because there is a change in opinion, reopening could not have been done en-us Wed, 15 Jan 2020 06:51:24 +0530 Wed, 15 Jan 2020 06:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51245 Reopening of assessment u/s 147 - 'reason to believe' or 'reason to suspect' - objections of the petitioner were rejected by a non-speaking and cryptic order - information already available on record - merely because there is a change in opinion, reopening could not have been done Highlights Income Tax Wed, 15 Jan 2020 06:51:24 +0530 https://www.taxtmi.com/highlights?id=51245