#Section 147
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Mere disclosure of bogus transaction not sufficient, reopening of assessment sustainable
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HC Quashes reopening notice issued merely based on change of opinion
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Is it be Possible to Re-Open Assessment only Because of Change of Opinion?
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PCIT can exercise section 263 powers only in respect of original assessment
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HC quashed reassessment Notice as Assessee fully, truly disclosed all material facts
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Reopening of assessment u/s 147 without tangible material is unsustainable in law
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Reassessment notice on account of change of opinion of AO quashed
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Section 148 reassessment based on mere change of opinion is invalid
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Assessment to be made u/s 153C instead of u/s 147 in case of Search assessment
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Non-consideration of certain information during original assessment is valid ground for reopening of assessment
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Section 148 notice in non-existent company name was bad in law
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No reassessment beyond 4 years on issue already dealt during original assessment
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Reopening could not have been done in absence of new facts coming to knowledge subsequent to original assessment proceedings
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