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2021 (4) TMI 406 - HC - Income TaxReopening of assessment u/s 147 - change of opinion - HELD THAT:- It is not the case of the respondent that there was any suppression on the part of the assessee. The assessee had chosen to make full disclosure and make a certain claim on that basis. The petitioner's claim was accepted by the then Assessing Officer. The subsequent officer has chosen to take a different view. Change of opinion on the part of the subsequent assessing officer cannot be a ground to reopen a concluded assessment. See M/S. KELVINATOR OF INDIA LIMITED [2010 (1) TMI 11 - SUPREME COURT] - Decided in favour of assessee.
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