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![Mere Change of Opinion does not provide Jurisdiction to AO to Initiate Proceeding u/s 147: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Change-of-Opinion-Jurisdiction-AO-Proceeding-Bombay-High-Court-taxscan-.jpg "Mere Change of Opinion does not provide Jurisdiction to AO to Initiate Proceeding u/s 147: Bombay HC [Read Order]")
Mere Change of Opinion does not provide Jurisdiction to AO to Initiate Proceeding u/s 147: Bombay HC [Read Order]
The Bombay High Court observed that mere change of opinion does not provide jurisdiction to Assessing Officer (AO) to initiate proceeding under...
![Re-Assessment based on Materials already available during Regular Assessment is Mere Change of Opinion: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Re-Assessment-Assessment-Change-of-Opinion-Calcutta-HC-Taxscan.jpg "Re-Assessment based on Materials already available during Regular Assessment is Mere Change of Opinion: Calcutta HC [Read Order]")
![Mere Change of Opinion cannot be a Reason to Believe Escapement of Income to Initiate Re-Assessment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Change-of-Opinion-Reason-to-Believe-Escapement-of-Income-Re-Assessment-Delhi-HC-Taxscan.jpeg "Mere Change of Opinion cannot be a Reason to Believe Escapement of Income to Initiate Re-Assessment: Delhi HC [Read Order]")
![Change of Opinion does not constitute Reason to Believe to initiate Re-Assessment: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Change-of-Opinion-Reason-to-Believe-Re-Assessment-Bombay-HC-Taxscan.jpeg "Change of Opinion does not constitute Reason to Believe to initiate Re-Assessment: Bombay HC [Read Order]")
![Bombay HC quashes Notice for Reopening of Assessment as it can’t be done merely on basis of Change of Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Bombay-High-Court-Notice-Reopening-of-assessment-Taxscan.jpg "Bombay HC quashes Notice for Reopening of Assessment as it can’t be done merely on basis of Change of Opinion [Read Order]")
Reopening of Assessment on account of 'Change of Opinion' isn’t valid: ITAT quashes orders passed by Tax Authorities [Read Order]
The Income Tax Appellate Tribunal (ITAT) while quashing the orders passed by tax authorities ruled that the reopening of assessment on account of “change of opinion” is not valid. The assessee,...
![Reopening of Assessment on account of Change of Opinion isn’t valid: ITAT quashes orders passed by Tax Authorities [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/assessment-on-account-change-of-opinion-ITAT-tax-authorities-Taxscan.jpg "Reopening of Assessment on account of Change of Opinion isn’t valid: ITAT quashes orders passed by Tax Authorities [Read Order]")
![Madras HC disallows Reassessment Proceedings merely on Change of Opinion [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/11/Reassessment-Madras-High-Court-Taxscan.jpg "Madras HC disallows Reassessment Proceedings merely on Change of Opinion [Read Judgment]")
![Mere ‘Change of Opinion’ can’t be basis for Re-Assessment: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/Re-Assessment.jpg "Mere ‘Change of Opinion’ can’t be basis for Re-Assessment: SC [Read Judgment]")
Disallowance under Rule 8D cannot be made merely on ground of ‘Change of Opinion’: Delhi HC [Read Judgment]
The High Court of New Delhi including Justice Mr.Sanjiv Khanna and Ms.Prathiba M.Singh quashed the reassessment order of the revenue by holding that the Assessing Officer cannot disallow any claim...
![Disallowance under Rule 8D cannot be made merely on ground of ‘Change of Opinion’: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Disallowance under Rule 8D cannot be made merely on ground of ‘Change of Opinion’: Delhi HC [Read Judgment]")