https://www.taxtmi.com/highlights?id=59538 Reopening of assessment u/s 147 - Validity of reasons to believe - non disposing of objections - Change of opinion - As held by the Supreme Court, it is not for the assessee to tell as to how the Assessing Officer has to complete the assessment. - It would be a clear case of change of opinion. What the Assessing Officer purported to do is to review his earlier decision. - proceedings of reopening quashed - HC en-us Sat, 04 Sep 2021 21:44:22 +0530 Sat, 04 Sep 2021 21:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59538 Reopening of assessment u/s 147 - Validity of reasons to believe - non disposing of objections - Change of opinion - As held by the Supreme Court, it is not for the assessee to tell as to how the Assessing Officer has to complete the assessment. - It would be a clear case of change of opinion. What the Assessing Officer purported to do is to review his earlier decision. - proceedings of reopening quashed - HC Highlights Income Tax Sat, 04 Sep 2021 21:44:22 +0530 https://www.taxtmi.com/highlights?id=59538