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

Assessment Reopening Challenged: Jurisdiction Assumption u/s 147 Invalid Due to Opinion Change.

March 16, 2019

Case Laws Income Tax HC

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

Assessment Reopening Challenged: Jurisdiction Assumption u/s 147 Invalid Due to Opinion Change.

March 16, 2019

Case Laws Income Tax HC

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