Reassessment Quashed: Change of Opinion by Assessing Officer Not a Valid Ground for Reopening Assessments.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reopening of assessment - Assumption of jurisdiction by the A.O for disturbing a concluded assessment of an assessee based on a “change of opinion” is not permitted under law - Re-Assessment order quashed - AT....