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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Reopening of assessment - A.O. cannot take a different view as ...

Income Tax

October 31, 2017

Reopening of assessment - A.O. cannot take a different view as it would amount to a change in opinion which is not permitted in law even after 1.4.1989 - HC

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  1. Reopening of assessment - if the Assessing Officer is to reopen the finding rendered in the scrutiny assessment, then it would clearly amount to change of opinion, which...

  2. Reopening of assessment u/s 147 - change of opinion - when the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not...

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  6. Reopening of assessment u/s 147 - It is clear that the primary facts necessary for assessment were also disclosed. It is settled law that the Assessing Officer is not...

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  8. Reopening of assessment - Applicability of section 145A - valuation of closing stock - Not open for AO to reexamine the entire issue which would be merely on the change of opinion.

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