Reopening of assessment u/s 147 - merely because a new incumbent ...

New AO Opinion Insufficient for Reopening Tax Assessment u/s 147 Without New Evidence.

December 3, 2014

Case Laws Income Tax AT

Reopening of assessment u/s 147 - merely because a new incumbent AO has a different view, the Revenue cannot take benefit of its own wrong and arbitrarily assume that there is escapement of income, without bringing on record any fresh tangible material - AT

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Reopening of assessment u/s 147 - merely because a new incumbent ...

New AO Opinion Insufficient for Reopening Tax Assessment u/s 147 Without New Evidence.

December 3, 2014

Case Laws Income Tax AT

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