2023 (8) TMI 391

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..... . 33999/2022 Diary No(s). 33996/2022 (XIV) - - - Income Tax - Reopening of assessment u/s 147 - unexplained cash deposits - scope of term change of opinion - as per HC just because the Appellate Au .....

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..... pecial Leave Petitions are dismissed.Pending application(s) shall stand disposed of. - HON'BLE MRS. JUSTICE B. V. NAGARATHNA And HON'BLE MR. JUSTICE UJJAL BHUYAN For the Petitioner : .....

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