https://www.taxtmi.com/caselaws?id=799865 Reassessment of the section 80JJAA deduction was impermissible because the original scrutiny assessment had specifically examined eligible additional employees and related costs, received supporting material, and accepted the claim under section 143(3). Reopening under sections 148A and 148 raised the same issue without fresh tangible material unavailable during scrutiny, amounting only to a change of opinion. The section 148 notice and section 148A(d) order were therefore quashed in favour of the assessee. en-us Wed, 23 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799865 Reassessment of the section 80JJAA deduction was impermissible because the original scrutiny assessment had specifically examined eligible additional employees and related costs, received supporting material, and accepted the claim under section 143(3). Reopening under sections 148A and 148 raised the same issue without fresh tangible material unavailable during scrutiny, amounting only to a change of opinion. The section 148 notice and section 148A(d) order were therefore quashed in favour of the assessee. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799865