Reassessment beyond four years without new tangible material is an impermissible change of opinion and liable to be quashed.
Reassessment beyond four years without new tangible material is an impermissible change of opinion and liable to be quashed. Reassessment beyond four years without new tangible material is an impermissible change of opinion and liable to be quashed. Issue Whether reopening of assessment under section 147 beyond four years from the end of the relevant… Read More »