https://www.taxtmi.com/caselaws?id=409507 The Court upheld the reopening of assessment under Section 147 of the Income Tax Act for AY 2012-13, finding it based on new material post-original assessment, not a mere change of opinion. The petitioner's challenge was dismissed, with the Court reserving the right to raise defenses during reassessment, including cross-examination rights. The interim order was vacated, and no costs were awarded. COVID-19 restrictions allowed parties to use a High Court website order printout as a certified copy, upon advocate attestation. en-us Mon, 05 Jul 2021 00:00:00 +0530 Fri, 22 Oct 2021 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409507 The Court upheld the reopening of assessment under Section 147 of the Income Tax Act for AY 2012-13, finding it based on new material post-original assessment, not a mere change of opinion. The petitioner's challenge was dismissed, with the Court reserving the right to raise defenses during reassessment, including cross-examination rights. The interim order was vacated, and no costs were awarded. COVID-19 restrictions allowed parties to use a High Court website order printout as a certified copy, upon advocate attestation. Case-Laws Income Tax Mon, 05 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409507