Reassessment u/s 147 - original order u/s 143(3) - once finding ...

Reassessment u/s 147 Invalid Due to Change of Opinion, No New Material Justifying Reopening Found.

June 13, 2019

Case Laws Income Tax HC

Reassessment u/s 147 - original order u/s 143(3) - once finding of fact recorded that no new material has surfaced on the basis of which the assessment proceedings could be reopened, the reopening was clearly on account of change of opinion by the AO which is not permissible under the scheme of the Act

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Reassessment u/s 147 - original order u/s 143(3) - once finding ...

Reassessment u/s 147 Invalid Due to Change of Opinion, No New Material Justifying Reopening Found.

June 13, 2019

Case Laws Income Tax HC

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