Subscribe Premium

Change Of Opinion

Get Latest News, Breaking News about Change Of Opinion. Stay connected to all updated on Change Of Opinion

S.147 Of IT Act Doesnt Postulate Review Jurisdiction Such That Assessment Can Be Reviewed By AO Intending To Form Different Opinion: Bombay HC

S.147 Of IT Act Doesn't Postulate Review Jurisdiction Such That Assessment Can Be Reviewed By AO Intending To Form Different Opinion: Bombay HC

26 Dec 2024 5:55 PM IST

ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening

ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening

26 Dec 2024 4:35 PM IST

Assessing Officer Cant Issue Reassessment Notice On Mere Change Of Opinion About Material Already Available At Time Of Scrutiny: Gujarat HC

Assessing Officer Can't Issue Reassessment Notice On Mere 'Change Of Opinion' About Material Already Available At Time Of Scrutiny: Gujarat HC

25 Sept 2024 8:25 PM IST

Assessment Re-Opened By Dept. Based On Change Of Opinion; Himachal Pradesh High Court Quashes Reassessment

Assessment Re-Opened By Dept. Based On 'Change Of Opinion'; Himachal Pradesh High Court Quashes Reassessment

30 Jun 2024 7:56 PM IST

Bombay High Court Quashes Reassessment Proceedings Against Castrol India Initiated On Basis Of A Change Of Opinion

Bombay High Court Quashes Reassessment Proceedings Against Castrol India Initiated On Basis Of A Change Of Opinion

18 March 2024 10:00 AM IST

Change Of Opinion Does Not Constitute Justification For Assuming Income Chargeable To Tax ; Bombay High Court

Change Of Opinion Does Not Constitute Justification For Assuming Income Chargeable To Tax ; Bombay High Court

21 Feb 2024 10:00 AM IST

Reassessment Proceedings Initiated On Account Of Change Of Opinion Merits To Be Quashed: Mumbai ITAT

Reassessment Proceedings Initiated On Account Of Change Of Opinion Merits To Be Quashed: Mumbai ITAT

8 Feb 2024 12:55 PM IST

Tax Return Filed Without Regular Books Of Account Not Invalid, Burden To Call For Curing Of Defects On Assessing Officer: Supreme Court

Tax Return Filed Without Regular Books Of Account Not Invalid, Burden To Call For Curing Of Defects On Assessing Officer: Supreme Court

24 Jan 2024 2:50 PM IST

Change Of Opinion Does Not Constitute Justification To Believe Income Chargeable To Tax Has Escaped Assessment: Bombay High Court

Change Of Opinion Does Not Constitute Justification To Believe Income Chargeable To Tax Has Escaped Assessment: Bombay High Court

20 Jan 2024 10:00 AM IST

Reopening Of Assessment Inspired From Review & Change Of Opinion By Subsequent AO Is Deprecated: Madras HC

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC

10 Jan 2024 12:00 PM IST

Re-Opening Is Not Permissible As It Falls Within The Purview Of A ‘Change Of Opinion’: Bombay High Court

Re-Opening Is Not Permissible As It Falls Within The Purview Of A ‘Change Of Opinion’: Bombay High Court

9 Nov 2023 9:35 PM IST

Bombay High Court Quashes Re-Assessment Order Based On Change Of Opinion Without Any Tangible New Information

Bombay High Court Quashes Re-Assessment Order Based On Change Of Opinion Without Any Tangible New Information

19 Sept 2023 5:00 PM IST