TMI BlogSection 148: New Assessing Officer Can't Use Notice to Fix Previous Officer's Legal Error in Reopening Assessment.Notice u/s 148 - Change of opinion - If, in the process, AO made a legal error, the succeeding Assessing Officer cannot correct such an error, through the process of re¬opening of the assessment - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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