change of opinion

Change of Opinion - Jurisdiction - AO - Proceeding - Bombay High Court - taxscan
Mere Change of Opinion does not provide Jurisdiction to AO to Initiate Proceeding u/s 147: Bombay HC [Read Order]
February 15, 2023
Re-Assessment - Assessment - Change of Opinion - Calcutta HC - Taxscan
Re-Assessment based on Materials already available during Regular Assessment is Mere ‘Change of Opinion’: Calcutta HC [Read Order]
June 18, 2022
Change of Opinion - Reason to Believe - Escapement of Income - Re-Assessment - Delhi HC - Taxscan
Mere ‘Change of Opinion’ cannot be a ‘Reason to Believe’ Escapement of Income to Initiate Re-Assessment: Delhi HC [Read Order]
May 17, 2022
Load More