ACIT v. Rajesh Jhaveri Stock Brokers P. Ltd.
Last updated: 14 September 2007
Court :
Supreme Court
Brief :
Reassessment — An assessee cannot change the legality of the notice issued u/s.148 of the Act reopening the assessment on the grounds of change of opinion in a case where no assessment is made u/s.143(3) of the Act, but only an intimation is issued u/s.143(1)(a) of the Act.
Citation :
ACIT v. Rajesh Jhaveri Stock Brokers P. Ltd.
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CMA Gul S
Published in Income Tax
Views : 491
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