https://www.taxtmi.com/caselaws?id=780999 ITAT DELHI - AT allowed the assessee's appeal and quashed reassessment proceedings u/s 147, holding the reasons to reopen were ambiguous and amounted to a mere change of opinion. The AO had earlier examined purchases (called for information u/s 133(6)) and accepted returns; subsequent grounds named differing suppliers for alleged bogus purchases, creating inconsistency. Because the AO had already accepted the purchases as genuine and the reopening reasons were contradictory, reassessment was held unsustainable. en-us Mon, 27 Oct 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780999 ITAT DELHI - AT allowed the assessee's appeal and quashed reassessment proceedings u/s 147, holding the reasons to reopen were ambiguous and amounted to a mere change of opinion. The AO had earlier examined purchases (called for information u/s 133(6)) and accepted returns; subsequent grounds named differing suppliers for alleged bogus purchases, creating inconsistency. Because the AO had already accepted the purchases as genuine and the reopening reasons were contradictory, reassessment was held unsustainable. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780999