https://www.taxtmi.com/highlights?id=72314 Reopening of assessment - Re-opening is on the basis of gross incorrect facts that the assessment had been completed u/s 143(1) of the Act of 1961 and was hence no assessment u/s 2(40) of the Act of 1961 when infact the assessment had been completed u/s 143(3) - re-opening was thus merely an outcome of change of opinion of the AO - HC en-us Sat, 30 Sep 2023 08:55:45 +0530 Sat, 30 Sep 2023 08:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72314 Reopening of assessment - Re-opening is on the basis of gross incorrect facts that the assessment had been completed u/s 143(1) of the Act of 1961 and was hence no assessment u/s 2(40) of the Act of 1961 when infact the assessment had been completed u/s 143(3) - re-opening was thus merely an outcome of change of opinion of the AO - HC Highlights Income Tax Sat, 30 Sep 2023 08:55:45 +0530 https://www.taxtmi.com/highlights?id=72314