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2019 (2) TMI 1079 - SCH - Income TaxReopening of assessment - “reasons to believe" - change of opinion - What is the “tangible material” which compelled the AO, in all these four cases, to issue the impugned reassessment notices? - Held that:- In view of order passed in Deputy Commissioner of Income Tax vs. S.C. Johnson Products Pvt. Ltd.[ [2019 (2) TMI 925 - SUPREME COURT]] & other connected matter, we see no reason to interfere in the matter. The special leave petition is dismissed.
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