Reopening of assessment on same facts duly considered during original assessment is not justified: HC

INCOME TAX : Where all documents pertaining to purchase of three properties were furnished by assessee and Assessing Officer also verified documents and clearly formed an opinion for purpose of grant of exemption under section 54F in respect of one property while passing original assessment order, reopening of assessment, taking a different opinion on same set of facts being a mere change of opinion was not justified

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