https://www.taxtmi.com/caselaws?id=400022 The court held that the re-assessment was deemed a change of opinion as all issues were based on materials available during the original assessment. No new tangible material was presented, and the conditions under Section 147 were not met. Consequently, the court allowed the writ petitions, quashing both the impugned order and the re-assessment order. en-us Thu, 08 Oct 2020 00:00:00 +0530 Sat, 24 Oct 2020 19:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400022 The court held that the re-assessment was deemed a change of opinion as all issues were based on materials available during the original assessment. No new tangible material was presented, and the conditions under Section 147 were not met. Consequently, the court allowed the writ petitions, quashing both the impugned order and the re-assessment order. Case-Laws Income Tax Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400022