Reopening of assessment u/s 147 - In the reasons for reopening, ...
Case Laws Income Tax
May 21, 2020
Reopening of assessment u/s 147 - In the reasons for reopening, AO has not nowhere indicated that the business loss suffered by the assessee can be treated speculation loss and only in the revised assessment order, AO came to the conclusion that this loss can only be speculation loss. - the re-assessment order is only a change of opinion.
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