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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