Section 147 of Income Tax Act, 1961— Re-opening of assessment—In the instant case, writ applicant seeks to challenge the notice dated 28.03.2018 issued by the respondent under Section 148 seeking to re-open the writ applicant’s income tax assessment for the Assessment Year 2011-12.

Held that— the issue on hand had been minutely scrutinized by the then Assessing Officer at the stage of the original assessment. Now, the respondent is looking forward to touch the very same issue by re-opening the writ applicant’s case which is nothing but change of opinion. The action of re-opening the writ applicant’s case under Section 147 merely based on change of opinion is not tenable in the eye of law.[RAJENDRA SUGANCHAND SHAH VERSUS ASST. COMMISSIONER OF INCOME TAX CIRCLE 1 (3)][2019] 16 ITCD Online (24) [GUJARAT HIGH COURT]