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2008 (7) TMI 238 - HC - Income Tax
Reassessment – notice u/s 148 - neither any change of law not any new material been brought on record – fresh application of mind by officer to same set of facts and reassessment proceedings were initiated merely on basis of change of opinion of the officer – assessee had fully disclosed material acts necessary for claiming deduction u/s 80M – therefore, reassessment is not valid