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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

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

Income Tax

June 27, 2018

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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  2. Reopening of assessment u/s 147 - Change of opinion - The reopening of the assessment is nothing but a mere change of opinion on the part of AO. If the AO could not...

  3. Validity of reopening of assessment u/s 147 - A copy of the audit objection reveals that because for the subsequent year, i.e., AY 2014- 15, the Department had not...

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