Wednesday, November 24, 2021

HC slams AO for invoking extending limitation period of 4 year for reassessment on mere change of opinion

INCOME TAX: Mere 'change of opinion' does not entitle AO to reopen assessment even within the limitation period of 4 years specified in the first proviso of the pre-amended section 147

from www.taxmann.com Latest Case Laws https://ift.tt/3oUKp6f
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