Reassessment on the basis of change of opinion, bad-in-law

Uttarakhand Purv Sainik Kalyan Nigam Ltd. Vs ITO (ITAT Dehradun)

Reassessment on the basis of change of opinion, bad-in-law, more-so, when the case was re-opened after the expiry of four year and there was no non-disclosure which could be attributable to the assessee

A) Re-opening of assessment on the same issue which was dealt during scrutiny proceedings is impermissible on account of change of opinion.

A1) The original order does not n

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