https://www.taxtmi.com/caselaws?id=774121 Kerala HC held that reopening of assessment under Section 147 cannot be used for review purposes. The court found that the assessing officer had already considered the relevant aspects during original scrutiny assessment under Section 143, making the reopening merely a review rather than based on proper reasons to believe. Since mere change of opinion cannot justify invoking Section 147, the reopening was impermissible and the assessee's appeal was allowed. en-us Mon, 30 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774121 Kerala HC held that reopening of assessment under Section 147 cannot be used for review purposes. The court found that the assessing officer had already considered the relevant aspects during original scrutiny assessment under Section 143, making the reopening merely a review rather than based on proper reasons to believe. Since mere change of opinion cannot justify invoking Section 147, the reopening was impermissible and the assessee's appeal was allowed. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774121