Assessing Officer Cannot Reopen Completed Assessments u/s 143(3) Due to Change of Opinion.

Reopening of assessment - When a regular assessment is completed in terms of Section 143(3), a presumption can be raised that such an order has been passed upon a proper application of mind - what the AO is now seeking to do amounts to a clear change of opinion and that is not permissible - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X