Reopening assessment based on issues fully queried and accepted during original scrutiny constitutes an impermissible change of opinion.
Reopening assessment based on issues fully queried and accepted during original scrutiny constitutes an impermissible change of opinion. Reopening assessment based on issues fully queried and accepted during original scrutiny constitutes an impermissible change of opinion. Issue Whether initiating reassessment proceedings under Section 147 read with Section 148 on issues that were explicitly queried, examined,… Read More »