2019 (9) TMI 1021 - SCH - Income Tax

Reopening of assessment u/s 147 - reopening of tantamount to fishing or roving inquiry - reopening of assessment beyond four years - Merely because in the later year the AO takes a different view on the basis of similar material which may have been collected during such process would not permit him to reopen the assessment - HELD THAT - SLP dismissed.