Reopening of assessment u/s 147 - Assessing Officer had in his ...

Income Tax

January 12, 2022

Reopening of assessment u/s 147 - Assessing Officer had in his possession all material facts when he made original assessment. When the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not entitled on change of the opinion to commence proceedings for re-assessment. - HC

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Reopening of assessment u/s 147 - Assessing Officer had in his ...

Income Tax

January 12, 2022

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