Tag Archives: Manan Exports (P.) Ltd. v. Income-tax Officer

Issue considered by AO in scrutiny assessment can not be reopened u/s 147 , it is Change of Opinion

By | March 3, 2017

Held when it is found that the entire issue was gone into by the Assessing Officer while framing the scrutiny assessment under Section 143(3) of the Act and thereafter reopening of the assessment on the very issue can be said to be change of opinion, which is not permissible, HIGH COURT OF GUJARAT Manan Exports… Read More »