https://www.taxtmi.com/caselaws?id=786004 Reopening of assessment was initiated in the name of an individual but the subsequent assessment was framed against an association of persons (AOP). The tribunal held that converting the status from individual to AOP after a section 147 reopening is impermissible because the reassessment must conform to the original party and status named in the notice, and a change vitiates the reassessment process. As a result, the reassessment order was held invalid and quashed, and the assessee's appeal was allowed. en-us Fri, 16 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786004 Reopening of assessment was initiated in the name of an individual but the subsequent assessment was framed against an association of persons (AOP). The tribunal held that converting the status from individual to AOP after a section 147 reopening is impermissible because the reassessment must conform to the original party and status named in the notice, and a change vitiates the reassessment process. As a result, the reassessment order was held invalid and quashed, and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786004