While quashing the re-assessment proceedings, the Calcutta High Court has held that the re-assessment under the provisions of the Income Tax Act, 1961 based on the materials already available with the income tax department during the course of the regular assessment is mere change of opinion, and hence, not sustainable. The assessee, The Tinplate Company…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1199 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
