HRY WAREHOUSING CORPORATION, vs. JOINT COMMISSIONER OF IT

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

u/s 148 for the A.Y. 87-88." 10. A Division Bench of this Court in Commissioner of Income Tax Versus ITW India Limited, 2015 SCC OnLine P&H 12123 has clearly held that re-assessment cannot be framed on the basis of change of opinion on account of subsequent judgment of the Supreme Court. Subsequent judgment of the Supreme

PR COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S SUPERTECH FORGINGS PVT LTD