TMI BlogReopening of assessment - AO was entitled to exercise his powers u/s 148, as there was no opportunity to...Reopening of assessment - AO was entitled to exercise his powers u/s 148, as there was no opportunity to verify the transactions claimed to have made in those years. Therefore, it is not a case of change of opinion. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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