Reopening of assessment u/s 147 - deduction u/s 57 disallowed - AO has applied his mind and formed an...

Reopening of assessment u/s 147 - deduction u/s 57 disallowed - AO has applied his mind and formed an opinion for allowance of this interest expenses while framing original assessment. Now, reopening on the very same issue tantamount to change of opinion which is not permissible in law. - AT .....

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