M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM
C.A. No.-008580-008582 - 2011Supreme Court23 Jan 2024
Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.
Section 143Section 147Section 148Section 260A
Section
147 of the Act. However, on receipt of
representations from the companies against
omission of the words “reason to believe”,
Parliament reintroduced the said expression
and deleted the word “opinion” on the ground
that it would vest arbitrary powers in the
assessing officer.
36.
Elaborating further on the expression “change of opinion”,
this Court in Techspan India Private Limited
