Reassessment of Unaccounted Cash Credit Invalid Due to Change of Opinion u/s 147, Notice u/s 148 Quashed.

Reopening of assessment - unaccounted cash credit - the notice issued u/s 148 of the Act subsequently on the basis of information received from the Investigation Wing of the Department was on account of change of opinion and as such the reopening u/s 147 of the Act was not valid - AT .....

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