https://www.taxtmi.com/highlights?id=54963 Validity of reopening of assessment - even if anything is not highlighted in the Audit Report, the Assessee has shown that this aspect viz., non-deduction of TDS on the Machine Hire Charges attracting Section 194-I of the Act was very much discussed by the AO during the original Assessment proceedings. - Thus on mere change of opinion, the AO could not have invoked the reassessment proceedings u/s 147/148 - HC en-us Wed, 30 Sep 2020 13:12:46 +0530 Wed, 30 Sep 2020 13:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54963 Validity of reopening of assessment - even if anything is not highlighted in the Audit Report, the Assessee has shown that this aspect viz., non-deduction of TDS on the Machine Hire Charges attracting Section 194-I of the Act was very much discussed by the AO during the original Assessment proceedings. - Thus on mere change of opinion, the AO could not have invoked the reassessment proceedings u/s 147/148 - HC Highlights Income Tax Wed, 30 Sep 2020 13:12:46 +0530 https://www.taxtmi.com/highlights?id=54963