THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE
Accordingly the same are dismissed alongwith pending
ITA/29/2019HC Himachal Pradesh22 Aug 2023
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL
For Appellant: Mr. Vinay Kuthiala, Senior Advocate with
Section 12ASection 148Section 260A
reassessment proceedings merely on his change of
opinion on the basis of same facts and circumstances which has
already been considered by him during the original assessment
proceedings; and it would empower the Assessing Authorities to re-
assess any income on the ground which was not brought on record
during the original proceedings and escaped his knowledge and the
said
