2023 (1) TMI 1233

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..... nion - Non furnishing of reasons within reasonable time - whether new facts coming to the knowledge of the Assessing Officer subsequent to the original assessment proceedings? - HC held assessment proceedings, having been done with the same set of facts which were available during the regular assessment, is to be held to be a clear case of change of opinion and reasons were not furnished to the as .....

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..... s. Preeti Rani, Adv., Mr. Shashank Bajpai, Adv. For the Respondent : None. ORDER Delay condoned. In view of the findings recorded by the High Court in re questions raised and answers given, before, the assessment order under Section 143(3) of the Income Tax Act, 1961 was passed, we are not inclined to issue notice in the present special leave petition. The assessee has no role to play and is n .....

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