Reopening of Assessment not to be made on Mere Change of Opinion: ITAT [Read Order]

Reopening Of Assessment - ITAT - Taxscan -ReAssessment

The Income Tax Appellate Tribunal ‘A’ Bench, Chennai, has recently , in an appeal filed before it, held that reopening of assessment is not to be made on  mere change of an opinion. The aforesaid observation was made by the Tribunal when the Revenue had filed an appeal before it, against the order dated 05.09.2019.,…

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