Reopening of assessment - Merely because in the later year, the ...
Reopening Assessment Not Justified by AO's New Perspective Based on Similar Material from Previous Year.
March 3, 2019
Case Laws Income Tax HC
Reopening of assessment - Merely because in the later year, the AO takes a different view on the basis of similar material, which may have been collected during such process, would not permit him to reopen the assessment.
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