https://www.taxtmi.com/highlights?id=58564 Reopening of assessment u/s 147 - All the documentary evidences shows no iota of evidence that there was any intention of the assessee to evade tax by over stating the purchase - In the instant case, no efforts were made and just based on the information received from VAT Department notice was issued -mere change of opinion cannot be a basis to issue a notice u/s 148 - AT en-us Tue, 29 Jun 2021 12:11:15 +0530 Tue, 29 Jun 2021 12:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58564 Reopening of assessment u/s 147 - All the documentary evidences shows no iota of evidence that there was any intention of the assessee to evade tax by over stating the purchase - In the instant case, no efforts were made and just based on the information received from VAT Department notice was issued -mere change of opinion cannot be a basis to issue a notice u/s 148 - AT Highlights Income Tax Tue, 29 Jun 2021 12:11:15 +0530 https://www.taxtmi.com/highlights?id=58564