Reassessment u/s 147 - AO initiated such proceedings of ...
High Court Quashes Notice u/s 148; Reassessment Based on Explanation Deemed Change of Opinion by AO.
June 11, 2014
Case Laws Income Tax HC
Reassessment u/s 147 - AO initiated such proceedings of reopening solely on ground of insertion of explanation and it is to be held as mere change of opinion - notice issued u/s 148 quashed - HC
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