https://www.taxtmi.com/highlights?id=65371 Reopening of assessment u/s 147 - The reasons recorded for reopening the assessment contain ample proof in itself to show that there was no new material in the possession of the Ld. AO. He scrutinized the same documents which were already available on records for seeking to reopen the assessment which, in our view, amounts to re-appraisal of the same facts and change of opinion. - AT en-us Wed, 31 Aug 2022 07:02:23 +0530 Wed, 31 Aug 2022 07:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65371 Reopening of assessment u/s 147 - The reasons recorded for reopening the assessment contain ample proof in itself to show that there was no new material in the possession of the Ld. AO. He scrutinized the same documents which were already available on records for seeking to reopen the assessment which, in our view, amounts to re-appraisal of the same facts and change of opinion. - AT Highlights Income Tax Wed, 31 Aug 2022 07:02:23 +0530 https://www.taxtmi.com/highlights?id=65371