Section 146 Income Tax Act 2025 Reopening of assessment at the instance of the assessee. By CA Satbir Singh | April 1, 2026 0 CommentSection 146 Income Tax Act 2025Reopening of assessment at the instance of the assessee.146. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]