2 results for “reassessment”+ Section 12(2)clear
Sorted by relevance
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL
reassessment proceedings cannot be initiated on the basis of a mere change of opinion. The Tribunal therefore allowed the appeals of the assessee and deleted the additions made by the Assessing Officer on the above grounds for the assessment years 2004-05 and 2005-06. 1(2010) 2 SCC 723 10 2006-07 to 2009-10 12. In respect