M/S.MALLIKARJUNA RICE INDUSTRIES vs. THE INCOME TAX OFFICER

Bench: N.TUKARAMJI,UJJAL BHUYAN

reassessment lt,rs to b, based on fulfillment of certain pr,r- cor Ci:ion and if the concept of "change '.>f op rir>n ' is rerno.,ed, as contended on behelf ':rf the Dep,rttment. then, in the ga6 of reopelr ng rhe r;scsstlent, reviet' *ould ta[