https://www.taxtmi.com/highlights?id=98105 Reassessment based on an audit objection was quashed where the same CSR-related deduction under Section 80G had already been specifically examined in the original assessment. The Court held that the assessing officer had raised queries, received replies and supporting documents, and substantially allowed the claim earlier, so reopening on the same record amounted to a mere change of opinion. It reaffirmed that reassessment under Sections 147 and 148 cannot be used as a power of review or to re-examine material already considered. The notices under Section 148A(b), the order under Section 148A(d), and the notice under Section 148 were therefore set aside, while all other grounds were left open. en-us Thu, 26 Mar 2026 09:05:24 +0530 Thu, 26 Mar 2026 09:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98105 Reassessment based on an audit objection was quashed where the same CSR-related deduction under Section 80G had already been specifically examined in the original assessment. The Court held that the assessing officer had raised queries, received replies and supporting documents, and substantially allowed the claim earlier, so reopening on the same record amounted to a mere change of opinion. It reaffirmed that reassessment under Sections 147 and 148 cannot be used as a power of review or to re-examine material already considered. The notices under Section 148A(b), the order under Section 148A(d), and the notice under Section 148 were therefore set aside, while all other grounds were left open. Highlights Income Tax Thu, 26 Mar 2026 09:05:24 +0530 https://www.taxtmi.com/highlights?id=98105