On the basis of the material which was available at the time of ...

Case Laws Income Tax

October 15, 2014

On the basis of the material which was available at the time of the assessment, re-opening of the assessment, will not be permissible as the reasons cannot be regarded to be a bona fide one and it will tantamount to be change of opinion - AT

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On the basis of the material which was available at the time of ...

Case Laws Income Tax

October 15, 2014

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