No question of law arose when ITAT held that reopening of assessee was purely based on change of opinion: HC

IT: Where Assessing Officer had reopened assessment of assessee on ground that an advance of Rs. 1.05 crores received by assessee had not been credited to profit and loss account but to software development account and income on software development had not been offered an accrual basis and Tribunal held that reopening of assessment was purely based on change of opinion, no question of law involved in appeal

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