2019 (9) TMI 1021

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s 147 - reopening of tantamount to fishing or roving inquiry - reopening of assessment beyond four years - Merely because in the later year, the AO takes a different view on the basis of similar mate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X