Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1950 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1950 (5) TMI 39 - HC - Income TaxExtract: .......at a mere change of opinion based on the same facts and figures does not amount to discovery. 7. Our answer to the question referred to us, therefore, is in the negative, i.e., the Income Tax Officer was not entitled to re-open the assessment under Section 34 of the Act. The assessee is entitled to his costs which we assess at a sum of ₹ 350.
|