Reopening of assessment u/s 147 - change of opinion to commence ...

Case Laws Income Tax

January 11, 2022

Reopening of assessment u/s 147 - change of opinion to commence proceedings for reassessment - An Assessing Officer is not permitted to make a roving inquiry. We are, therefore, not satisfied that the reasons given by the Assessing Officer make out any case of failure on the part of petitioner to fully and truly disclosed material facts. - HC

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Reopening of assessment u/s 147 - change of opinion to commence ...

Case Laws Income Tax

January 11, 2022

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