AO cannot act u/s. 147 merely because he happened to change his opinion or to hold an opinion different from that of his predecessor on same set of facts

 ITAT, MUMBAI BENCH `K’, MUMBAI,

Audco India Ltd. Vs ITO, A

APPEAL NO: ITA No. 6305/M/2007,

DECIDED ON April 22, 2010

RELEVANT PARAGRAPH

This appeal filed by the assessee is directed against the order of CIT(A)-II, Mumbai, passed on 06.08.2007 for the assessment year

Please become a Premium member. If you are already a Premium member, login here to access the full content.