TMI BlogReopening of assessment u/s 147 - All the documentary evidences shows no iota of evidence that there was...Reopening of assessment u/s 147 - All the documentary evidences shows no iota of evidence that there was any intention of the assessee to evade tax by over stating the purchase - In the instant case, no efforts were made and just based on the information received from VAT Department notice was issued -mere change of opinion cannot be a basis to issue a notice u/s 148 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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