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Income Tax - Highlights / Catch Notes

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Reopening of assessment - AO seeks to reopen the assessment on a ...

Income Tax

February 23, 2019

Reopening of assessment - AO seeks to reopen the assessment on a mere change of opinion inasmuch as, at the time of scrutiny assessment, AO had applied his mind to the issue and even recorded finding in respect thereof in the assessment order framed u/s 143(3) - Notice issued u/s 148 quashed.

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