No Reopening of Assessment under Income Tax Act when Reasons cited was inspired from Change of Opinion of AO: Madras HC [Read Order]
No reopening of Assessment under Income Tax Act when reasons cited was inspired from change of opinion of AO, rules Madras HC
By Kalyani B. Nair - On January 19, 2024 2:33 pm - 2 mins read
In a recent decision the Madras High Court observed that no reopening of Assessment under Income Tax Act, 1961 can be made when the reasons cited was inspired from change of opinion of the Assessing Officer ( AO ). The specific case of the petitioner is that invocation of Section 148 of the Income Tax…
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