https://www.taxtmi.com/highlights?id=70667 Reopening of assessment - bad debts written off disallowed - To reopen the already concluded assessment on the same very issue would be nothing but review of the order and on mere change of opinion which is impermissible - AT en-us Fri, 30 Jun 2023 10:09:07 +0530 Fri, 30 Jun 2023 10:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70667 Reopening of assessment - bad debts written off disallowed - To reopen the already concluded assessment on the same very issue would be nothing but review of the order and on mere change of opinion which is impermissible - AT Highlights Income Tax Fri, 30 Jun 2023 10:09:07 +0530 https://www.taxtmi.com/highlights?id=70667