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Income Tax - Highlights / Catch Notes

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Reopening of assessment - respondent (revenue) seeks to sit in ...

Income Tax

March 16, 2019

Reopening of assessment - respondent (revenue) seeks to sit in appeal over the opinion expressed by his predecessor, and, therefore, the assumption of jurisdiction on the part of the AO u/s 147, which is based on a mere change of opinion, is invalid.

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