31 results for “reassessment u/s 147”+ Section 251clear
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Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment