Shanti Prime Publication Pvt. Ltd.
Sec. 80IB & 147 of Income Tax Act, 1961— Reassessment - A mere change in opinion of an Assessing Officer does not clothe an Assessing Officer with the jurisdiction or power to reopen the assessment under Section 148 of the Income Tax Act, 1961 for the purpose of proviso to Section 147 of the Income Tax Act, 1961.INTERNATIONAL FLAVOURS AND FRAGRANCES INDIA PRIVATE LIMITED [2020] 315 CTR 448 (MAD)