Reopening of assessment - reopening relying on audit objection - ...
Tax Assessment Reopening Barred by Sections 147 & 148 of Income Tax Act if Based on Information Change.
November 14, 2018
Case Laws Income Tax HC
Reopening of assessment - reopening relying on audit objection - change of information is impermissible. The Revenue was clearly barred by the provisions of section 147/148 of the Act.
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