No reassessment just because assessee had certain cash which wasn't disclosed in ITR

INCOME TAX : Where AO after expiry of four years from end of relevant assessment year, initiated reassessment proceedings by taking a view that assessee was in possession of certain cash amount which was not disclosed in return and thus escaped assessment, in view of fact that Assessing Officer was in possession of all relevant documents at time of assessment, initiation of reassessment proceedings merely on basis of change of opinion was not justified

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