Reopening of assessment - change of opinion - if the stand of ...

Reopening Assessments on Changed Opinions Disrupts Finality u/s 143(3) of Income Tax Act.

June 27, 2018

Case Laws Income Tax HC

Reopening of assessment - change of opinion - if the stand of the Revenue is to be accepted, the sanctity/finding attached to the proceedings u/s 143(3) would be done away with and it would be open to the Revenue to do piecemeal assessments by re-opening the same.

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Reopening of assessment - change of opinion - if the stand of ...

Reopening Assessments on Changed Opinions Disrupts Finality u/s 143(3) of Income Tax Act.

June 27, 2018

Case Laws Income Tax HC

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