https://www.taxtmi.com/caselaws?id=762423 Reopening of assessment under sections 147 and 148, together with sanction under section 151(1), is discussed in the context of whether the sanctioning authority applied its mind, including after a survey under section 133A and in light of the change of opinion doctrine. The petition was then permitted to be withdrawn so the petitioner could file an appropriate application before the High Court. en-us Tue, 26 Nov 2024 00:00:00 +0530 Wed, 29 Apr 2026 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762423 Reopening of assessment under sections 147 and 148, together with sanction under section 151(1), is discussed in the context of whether the sanctioning authority applied its mind, including after a survey under section 133A and in light of the change of opinion doctrine. The petition was then permitted to be withdrawn so the petitioner could file an appropriate application before the High Court. Case-Laws Income Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762423