Tag Archives: Mahendra Gumanmalji Lodha

Reopening Assessment Without New Tangible Material Amounts To Invalid Change Of Opinion

By | August 20, 2026

Reopening Assessment Without New Tangible Material Amounts To Invalid Change Of Opinion Reopening Assessment Without New Tangible Material Amounts To Invalid Change Of Opinion Issue Whether reopening an assessment under Section 147 based on an Investigation Wing report is legally sustainable when no new tangible material was discovered and the original assessment under Section 143(3)… Read More »