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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Reopening of assessment - AO seeks to reopen the assessment on a ...

Case Laws     Income Tax

February 23, 2019

Reopening of assessment - AO seeks to reopen the assessment on a mere change of opinion inasmuch as, at the time of scrutiny assessment, AO had applied his mind to the issue and even recorded finding in respect thereof in the assessment order framed u/s 143(3) - Notice issued u/s 148 quashed.

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