2022 (10) TMI 362

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..... edings and re-opening of the assessment in exercise of powers under Sections 147/148 of the Income Tax Act. From the material on record, it can be seen that the re-opening of the assessment was solely on change of opinion of the Assessing Officer and therefore, the High Court has rightly set aside the same. We see no reason to interfere with the impugned judgment and order passed by the High Co .....

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..... and Mr. S.K. Bagaria, learned Senior Advocate, appearing for the respondent. We have gone through the impugned judgment and order passed by the High Court by which the High Court, vide detailed judgment and order, has quashed and set aside the re-assessment proceedings and re-opening of the assessment in exercise of powers under Sections 147/148 of the Income Tax Act. From the material on reco .....

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