Reassessment u/s 147 - within four years from the end of the relevant AY - AO resisted the audit...

Reassessment u/s 147 - within four years from the end of the relevant AY - AO resisted the audit objection and defended the completion of assessment - AO merely changing his opinion or having a second thought on the basis of materials on record and that too reluctantly and reeling under the dictation from the superior officer - reopening not valid .....

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