https://www.taxtmi.com/highlights?id=61401 Reopening of assessment u/s 147 - Assessing Officer had in his possession all material facts when he made original assessment. When the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not entitled on change of the opinion to commence proceedings for re-assessment. - HC en-us Wed, 12 Jan 2022 14:46:01 +0530 Wed, 12 Jan 2022 14:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61401 Reopening of assessment u/s 147 - Assessing Officer had in his possession all material facts when he made original assessment. When the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not entitled on change of the opinion to commence proceedings for re-assessment. - HC Highlights Income Tax Wed, 12 Jan 2022 14:46:01 +0530 https://www.taxtmi.com/highlights?id=61401