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ITAT, Ahmedabad: Mere Change of Opinion Cannot be Ground Invoking Revisional Jurisdiction - (24 Jan 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Ahmedabad, has held that a mere change of opinion cannot be a ground for invoking revisional jurisdiction under section 263 of the Income Tax Act, 1961.

Tags : INCOME TAX APPELLATE TRIBUNAL   REVISIONAL JURISDICTION  

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