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![Re-opening of Assessment cannot be done in a Mechanical Manner and on a Change of Opinion: ITAT [Read Order] Re-opening of Assessment cannot be done in a Mechanical Manner and on a Change of Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Re-opening-cof-assessment-ITAT.jpg)
Re-opening of Assessment cannot be done in a Mechanical Manner and on a Change of Opinion: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the re-opening of an assessment cannot be done in a mechanical manner and...