Reopening of assessment u/s 147 - As the reopening in the case before us had been resorted to by the A.O...

Reopening of assessment u/s 147 - As the reopening in the case before us had been resorted to by the A.O on the basis of a “change of opinion” as regards the allowability of deduction of the sales promotion expenses, on the same set of facts and material as were there before his predecessor who had framed the regular assessment vide his order passed under Sec. 143(3), order quashed for want of jurisdiction. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X