https://www.taxtmi.com/highlights?id=58141 Reopening of assessment u/s 147 - the benefit of doubt in certain factual aspects must be held in favour of the Revenue and not in favour of the assessee. This being the principles to be adopted, this Court has no hesitation in arriving a conclusion that there is reason to believe for reopening of assessment and the reasons furnished by the Department can not be construed as change of opinion. - HC en-us Thu, 27 May 2021 18:10:51 +0530 Thu, 27 May 2021 18:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58141 Reopening of assessment u/s 147 - the benefit of doubt in certain factual aspects must be held in favour of the Revenue and not in favour of the assessee. This being the principles to be adopted, this Court has no hesitation in arriving a conclusion that there is reason to believe for reopening of assessment and the reasons furnished by the Department can not be construed as change of opinion. - HC Highlights Income Tax Thu, 27 May 2021 18:10:51 +0530 https://www.taxtmi.com/highlights?id=58141