Reopening of assessment u/s 147 - Assessing Officer had in his ...

Reassessment u/s 147 Invalid if Original Assessment Had All Facts; Change of Opinion Not Enough.

January 12, 2022

Case Laws Income Tax HC

Reopening of assessment u/s 147 - Assessing Officer had in his possession all material facts when he made original assessment. When the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not entitled on change of the opinion to commence proceedings for re-assessment. - HC

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Reopening of assessment u/s 147 - Assessing Officer had in his ...

Reassessment u/s 147 Invalid if Original Assessment Had All Facts; Change of Opinion Not Enough.

January 12, 2022

Case Laws Income Tax HC

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