https://www.taxtmi.com/highlights?id=61376 Reopening of assessment u/s 147 - change of opinion to commence proceedings for reassessment - An Assessing Officer is not permitted to make a roving inquiry. We are, therefore, not satisfied that the reasons given by the Assessing Officer make out any case of failure on the part of petitioner to fully and truly disclosed material facts. - HC en-us Tue, 11 Jan 2022 13:01:45 +0530 Tue, 11 Jan 2022 13:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61376 Reopening of assessment u/s 147 - change of opinion to commence proceedings for reassessment - An Assessing Officer is not permitted to make a roving inquiry. We are, therefore, not satisfied that the reasons given by the Assessing Officer make out any case of failure on the part of petitioner to fully and truly disclosed material facts. - HC Highlights Income Tax Tue, 11 Jan 2022 13:01:45 +0530 https://www.taxtmi.com/highlights?id=61376