https://www.taxtmi.com/caselaws?id=58127 Reassessment under section 147(b) was held invalid because the Assessing Officer relied only on a different view of the same material already examined in the original assessment. No information from an external source was shown, and a mere change of opinion could not justify reopening. The assessment was therefore not liable to be reopened, the assessee succeeded on the preliminary issue, and the revenue appeal failed without any examination of the merits. en-us Wed, 09 Dec 1981 00:00:00 +0530 Fri, 17 Dec 2010 14:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58127 Reassessment under section 147(b) was held invalid because the Assessing Officer relied only on a different view of the same material already examined in the original assessment. No information from an external source was shown, and a mere change of opinion could not justify reopening. The assessment was therefore not liable to be reopened, the assessee succeeded on the preliminary issue, and the revenue appeal failed without any examination of the merits. Case-Laws Income Tax Wed, 09 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58127