https://www.taxtmi.com/caselaws?id=778077 ITAT PUNE - AT held the reassessment notices issued under sections 148/148A were invalid as they rested on the same documents and facts already examined during the original assessment, constituting an impermissible change of opinion. The Tribunal further deleted the addition under section 43CA relating to the difference between stamp duty value and agreement value, finding the variance below the 5% margin and directing the AO to delete the addition; the assessee's ground challenging the addition was allowed. en-us Thu, 24 Jul 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778077 ITAT PUNE - AT held the reassessment notices issued under sections 148/148A were invalid as they rested on the same documents and facts already examined during the original assessment, constituting an impermissible change of opinion. The Tribunal further deleted the addition under section 43CA relating to the difference between stamp duty value and agreement value, finding the variance below the 5% margin and directing the AO to delete the addition; the assessee's ground challenging the addition was allowed. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778077