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Income Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Reopening of assessment u/s 147 after 4 years - Change of ...

Income Tax

October 3, 2019

Reopening of assessment u/s 147 after 4 years - Change of opinion - the reopening is bad as the same is not permissible, based on change of opinion. Consequently, the revenue cannot escape from the clutches of limitation.

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