Reopening of assessment - Re-opening is on the basis of gross ...

High Court Rules Reopening of Tax Assessment Invalid Due to Incorrect Section Claim by Assessing Officer.

September 30, 2023

Case Laws Income Tax HC

Reopening of assessment - Re-opening is on the basis of gross incorrect facts that the assessment had been completed u/s 143(1) of the Act of 1961 and was hence no assessment u/s 2(40) of the Act of 1961 when infact the assessment had been completed u/s 143(3) - re-opening was thus merely an outcome of change of opinion of the AO - HC

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Reopening of assessment - Re-opening is on the basis of gross ...

High Court Rules Reopening of Tax Assessment Invalid Due to Incorrect Section Claim by Assessing Officer.

September 30, 2023

Case Laws Income Tax HC

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