Court Rules Reassessment u/s 147 Invalid Due to Change of Opinion and Lack of Non-Disclosure Evidence.

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....Reopening of assessment u/s 147 - original assessment u/s 143(3) - change of opinion - allegation of non-disclosure not find favour from court - Once there is finding that reasons to believe are not good reasons, jurisdiction is not derived to compel assessee to submit to reassessment.....