184 results for “section 68”+ Section 11(6)clear
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In the result, both the appeals of the Revenue are dismissed
Bench: Dr. Manish Borad & Shri Sonjoy Sarma
68 of the Act, stood filed and after considering the submissions of the assessee, the ld. Assessing Officer was satisfied. Now on the very same reasons, the case of the assessee has been reopened, which is nothing but mere change of opinion of the ld. Assessing Officer and for such change of opinion, ld. Assessing Officer cannot assume jurisdiction