https://www.taxtmi.com/caselaws?id=462470 Reassessment based on the same material already examined in the original scrutiny assessment was treated as a change of opinion. The original assessment under section 143(3) had already considered the relevant issue, and the reopening under sections 147 and 148 relied on no fresh material outside the record. In these circumstances, the reassessment was held to be without legal basis, and the revenue's challenge failed. en-us Wed, 09 Oct 2024 00:00:00 +0530 Wed, 25 Jun 2025 11:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462470 Reassessment based on the same material already examined in the original scrutiny assessment was treated as a change of opinion. The original assessment under section 143(3) had already considered the relevant issue, and the reopening under sections 147 and 148 relied on no fresh material outside the record. In these circumstances, the reassessment was held to be without legal basis, and the revenue's challenge failed. Case-Laws Income Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462470