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![Re-Assessment solely on Ground of Reversal of Legal Position by Apex Court Judgment is invalid: Patna HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Re-Assessment solely on Ground of Reversal of Legal Position by Apex Court Judgment is invalid: Patna HC [Read Judgment]")
Re-Assessment solely on Ground of Reversal of Legal Position by Apex Court Judgment is invalid: Patna HC [Read Judgment]
In a writ petition filed by the Samsung India Electronics Pvt. Ltd and its dealers, the Patna High Court held that re-assessment under section 31 of...