https://www.taxtmi.com/highlights?id=61377 Validity of Reopening of assessment u/s 147 - change of opinion - Onus to prove - Not only material facts were disclosed by petitioner truly and fully but they were carefully scrutinized and figures of income as well as deduction were reworked carefully by the AO - In the reasons for reopening, there is not even a whisper as to what was not disclosed. In our view, this is not a case where the assessment is sought to be reopened - HC en-us Tue, 11 Jan 2022 13:05:04 +0530 Tue, 11 Jan 2022 13:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61377 Validity of Reopening of assessment u/s 147 - change of opinion - Onus to prove - Not only material facts were disclosed by petitioner truly and fully but they were carefully scrutinized and figures of income as well as deduction were reworked carefully by the AO - In the reasons for reopening, there is not even a whisper as to what was not disclosed. In our view, this is not a case where the assessment is sought to be reopened - HC Highlights Income Tax Tue, 11 Jan 2022 13:05:04 +0530 https://www.taxtmi.com/highlights?id=61377