REASSESSMENT
Court :
Brief :
Citation :
C.I.T. Vs. Eicher Ltd
Decision:
Held by the Hon`ble Court that, the fact were before the assessing officer at the time of passing the original assessment, and later on different view was taken by his successor on the same facts it clearly amounted to a change of opinion. This could not form the basis for permitting the assessing officer or his successor to reopen the assessment of the assessee
CA. A. Kumar
Published in Income Tax
Views : 70
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