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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Reopening of assessment u/s 147 - Reason to believe - change of ...

Income Tax

January 14, 2023

Reopening of assessment u/s 147 - Reason to believe - change of opinion - the reassessment is being resorted to only on account of ‘change of opinion’ of the Assessment Officer without there being any fresh tangible evidence for reopening the assessment proceedings. - Notice quashed - HC

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