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Hyderabad ITAT: Reassessment on Same Material Is Change of Opinion

11 Aug 2026 · 11 Aug 2026By CA Vijayakumar Shetty

Hyderabad ITAT quashes reassessment as change of opinion, holding that the same material accepted in scrutiny cannot justify reopening under Section 148. The post Hyderabad ITAT: Reassessment on Same Material Is Change of Opinion appeared first on TaxGuru .

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