2016 (8) TMI 1184

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..... nge of opinion. As in the original round of the proceedings the AO has considered the very material on the basis of which assessment was already considered. We, therefore, see no reasons to interfere in the matter. - ITA No. 2900/Ahd/2013 - - - Dated:- 26-8-2016 - Pramod Kumar AM and Mahavir Prasad JM Appearances by Prasoon Kabra for the appellant A.C. Shah for the respondent .....

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..... in assessee s own case. In any event, we find that as rightly noted by the CIT(A), the assessment has been reopened on mere change of opinion. As in the original round of the proceedings the AO has considered the very material on the basis of which assessment was already considered. We, therefore, see no reasons to interfere in the matter. 5. In the result, appeal is dismissed. Pronounced in t .....

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