https://www.taxtmi.com/highlights?id=54537 Reassessment proceeding under Section 147 was made to form change of opinion and therefore, it would clearly amount to reviewing the original order of assessment u/s 147 under the pretext of reassessment. We make it clear that in the reassessment proceedings u/s 147, the original assessment order cannot be reviewed. Proceedings also cannot be initiated merely because there is a possibility of change of opinion. - HC en-us Sat, 29 Aug 2020 20:07:49 +0530 Sat, 29 Aug 2020 20:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54537 Reassessment proceeding under Section 147 was made to form change of opinion and therefore, it would clearly amount to reviewing the original order of assessment u/s 147 under the pretext of reassessment. We make it clear that in the reassessment proceedings u/s 147, the original assessment order cannot be reviewed. Proceedings also cannot be initiated merely because there is a possibility of change of opinion. - HC Highlights Income Tax Sat, 29 Aug 2020 20:07:49 +0530 https://www.taxtmi.com/highlights?id=54537