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 Court

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