Reopening of assessment u/s 147 - Change of opinion - Once the ...

October 16, 2023

Case Laws Income Tax HC

Reopening of assessment u/s 147 - Change of opinion - Once the assessee makes a true and full disclosure of the primary facts at the time of the original assessment and which could have been discovered with due diligence by the Income Tax Officer, drawing an inference which appears subsequently to be alone, is a mere change of opinion - HC

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Reopening of assessment u/s 147 - Change of opinion - Once the ...

October 16, 2023

Case Laws Income Tax HC

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