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Madras High Court: Mere Change of Opinion not Required to Reopen Assessment - (21 Nov 2019)

DIRECT TAXATION

Madras High Court has allowed a writ petition filed against the re-opening of assessment thereby reiterating that the mere change of opinion of the Assessing Officer is not a ground to reopen assessment under Section 147 of the Income Tax Act, 1961.

Tags : MADRAS HIGH COURT   ASSESSMENT  

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