S. 147 Income Tax | Assessment Can Be Reopened Based On Fresh Material If No Opinion Was Formed In First Instance : Supreme Court
29 Oct 2026 2:49 PM IST
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
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
18 March 2024 10:00 AM IST
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
20 Jan 2024 10:00 AM IST
