Case Law Details
Case Name : Ultra Tech Cement Ltd Vs CIT (ITAT Mumbai)
Appeal Number : ITA No. 221/M/2022 03/08/2023
Date of Judgement/Order : 2012-13
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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Ultra Tech Cement Ltd Vs CIT (ITAT Mumbai)
ITAT Mumbai held that change of opinion is not permissible under the garb of reopening of assessment under section 147/148 of the Income Tax Act.
Facts- The assessee being a public lim
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