Reopening of assessment - claiming exemption u/s 11 - assessment ...
Court Quashes Reassessment Notice u/s 148, Citing Change of Opinion on Income Tax Exemption Grant.
October 22, 2016
Case Laws Income Tax HC
Reopening of assessment - claiming exemption u/s 11 - assessment came to be reopened by giving notice u/s 148 by the very same officer, who executed the scrutiny assessment and granted exemption - It is a case of change of opinion - Notice quashed - HC
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