https://www.taxtmi.com/highlights?id=54931 Reopening of assessment u/s 147 - As used the expression 'seems' by stating that though the assessee seems to be qualified under clause (a) to Section 43(5), since they had not complied with condition ('d') they are not entitled to any relief. As pointed out earlier reopening, based upon a change of opinion or a review of decision taken by the Assessing officer, is impermissible. - HC en-us Sat, 26 Sep 2020 13:44:30 +0530 Sat, 26 Sep 2020 13:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54931 Reopening of assessment u/s 147 - As used the expression 'seems' by stating that though the assessee seems to be qualified under clause (a) to Section 43(5), since they had not complied with condition ('d') they are not entitled to any relief. As pointed out earlier reopening, based upon a change of opinion or a review of decision taken by the Assessing officer, is impermissible. - HC Highlights Income Tax Sat, 26 Sep 2020 13:44:30 +0530 https://www.taxtmi.com/highlights?id=54931