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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Reopening of assessment - if the Assessing Officer is to reopen ...


Assessing Officer Cannot Reopen Assessment Based on Change of Opinion from Previous Scrutiny Findings.

December 22, 2018

Case Laws     Income Tax     HC

Reopening of assessment - if the Assessing Officer is to reopen the finding rendered in the scrutiny assessment, then it would clearly amount to change of opinion, which is impermissible.

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