Reassessment Made After 4 years is not valid: Madras High Court [Read Order]

Reassessment - Madras High Court - Taxscan

The Madras High Court held that a Reassessment made after 4 years for a mere change of opinion is not valid. The appellant/Revenue, challenged the order dated 12.10.2022 passed by the Income Tax Appellate Tribunal, Bench ‘A’, Chennai, in I.T.A. No. 525 /Chny/2020, relating to the assessment year 2010-11, The Assessee Sri. R. Rajagopal Tondaiman…

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