Reassessment u/s 147 - entire issue was placed before the CIT ...

Assessing Officer's Reassessment u/s 147 Deemed a Change of Opinion After CIT (A) Reverses Order.

May 13, 2014

Case Laws Income Tax HC

Reassessment u/s 147 - entire issue was placed before the CIT (A) – AO’s attempt to change the reasons for disallowance, once the CIT (A) reversed his order of assessment, would thus be a mere change of opinion - HC

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Reassessment u/s 147 - entire issue was placed before the CIT ...

Assessing Officer's Reassessment u/s 147 Deemed a Change of Opinion After CIT (A) Reverses Order.

May 13, 2014

Case Laws Income Tax HC

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