Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1998 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (3) TMI 181 - AT - Income TaxExtract: ....... to how the action taken by the Assessing Officer under the amended provision was a valid action. Keeping in view the overall position, we hold that this was a case of mere change of opinion. Accordingly, we uphold the action of the CIT(A) in annulling the reopening of the assessment. 13. In the result, the appeal filed by the revenue is dismissed.
|