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Delhi HC: Change of Opinion Can’t be Reason to Believe to Obtain Income to Initiate Re-Assessment - (18 May 2022)

DIRECT TAXATION

Delhi High Court while dismissing an appeal by the Income tax department, has ruled that mere change of opinion cannot be a reason to believe that the income is escaped in order to initiate re-assessment under Sections 147 and 148 of the Income Tax Act, 1961.

Tags : DELHI HIGH COURT   INCOME TAX DEPARTMENT   SECTIONS 147   SECTIONS 148   INCOME TAX ACT   1961  

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