https://www.taxtmi.com/caselaws?id=788210 Reopening of assessment under section 147 was challenged on the grounds of change of opinion, lack of a live link between the recorded reasons and the evidence, and initiation solely on the basis of an audit objection, with the notice issued after four years. The Supreme Court declined interference under Article 136, dismissed the Special Leave Petition, and left the High Court order undisturbed. en-us Mon, 16 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788210 Reopening of assessment under section 147 was challenged on the grounds of change of opinion, lack of a live link between the recorded reasons and the evidence, and initiation solely on the basis of an audit objection, with the notice issued after four years. The Supreme Court declined interference under Article 136, dismissed the Special Leave Petition, and left the High Court order undisturbed. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788210