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Bom. HC: Re-Opening of Assessment Impermissible as it Falls Within Purview of ‘Change of Opinion’ - (10 Nov 2023)

DIRECT TAXATION

Bombay High Court has held that re-opening of assessment is not permissible as it clearly falls within the purview of a ‘change of opinion’ which is impermissible in law.

Tags : BOMBAY HIGH COURT   RE-OPENING OF ASSESSMENT  

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