Only because AO has accepted the deduction claimed towards prior ...

Revisiting Tax Deductions Without New Evidence is a Legal Violation, Constituting a Change of Opinion by the AO.

November 23, 2014

Case Laws Income Tax AT

Only because AO has accepted the deduction claimed towards prior period and exceptional items without making any reference, it cannot be said that the issue was not examined by AO - reopening would amount to change of opinion or a review of assessment order earlier passed which is not permissible in law - AT

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Only because AO has accepted the deduction claimed towards prior ...

Revisiting Tax Deductions Without New Evidence is a Legal Violation, Constituting a Change of Opinion by the AO.

November 23, 2014

Case Laws Income Tax AT

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