Reopening of Completed Assessment based on change of opinion on same facts is invalid

Advocate Akhilesh Kumar Sah ITO Vs TechSpan India Private Ltd. & Anr. (Supreme Court of India) Reopening Of A Completed Assessment Not Allowed On A Issue Which Was Based On Nothing But A Change Of Opinion On The Same Facts And Circumstances Which Were Already In Knowledge Of Income Tax Officer Even During The Original Assessment Proceedings In ITO vs. TechSpan India Private Ltd. & Anr. [Civil Appeal No. 2732 Of 2007, decided on 24.04.2018], appeal had been preferred before Supreme Court against the final judgment and order dated 24.02.2006 passed by the High Court of Delhi in W.P.(C)...