https://www.taxtmi.com/caselaws?id=412322 The court set aside the order rejecting the petitioner's objection against the reopening of assessment under Section 147 of the Income Tax Act, 1961 for the assessment year 2013-14. The case was remanded to the Assessing Officer to reconsider the relevant tribunal judgment on the Minimum Alternate Tax (MAT) issue and the petitioner's claim of a change of opinion. The Assessing Officer was directed to pass a fresh order after providing the petitioner an opportunity to be heard within four weeks. Subsequent proceedings under Section 147 would depend on the new order by the Assessing Officer. The court disposed of the writ petition without calling for an affidavit. en-us Fri, 10 Sep 2021 00:00:00 +0530 Fri, 24 Dec 2021 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412322 The court set aside the order rejecting the petitioner's objection against the reopening of assessment under Section 147 of the Income Tax Act, 1961 for the assessment year 2013-14. The case was remanded to the Assessing Officer to reconsider the relevant tribunal judgment on the Minimum Alternate Tax (MAT) issue and the petitioner's claim of a change of opinion. The Assessing Officer was directed to pass a fresh order after providing the petitioner an opportunity to be heard within four weeks. Subsequent proceedings under Section 147 would depend on the new order by the Assessing Officer. The court disposed of the writ petition without calling for an affidavit. Case-Laws Income Tax Fri, 10 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412322