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Change of Opinion Cannot Justify Reopening: ITAT Quashes 147
Case Law Details
- Case Name
- Panchratna Co-operative Housing Society Ltd. Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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Panchratna Co-operative Housing Society Ltd. Vs ITO (ITAT Mumbai)
Reopening Hit by Change of Opinion: ITAT Mumbai Quashes 147 Against Panchratna CHS on 80P(2)(d) & Mutuality Issues Already Scrutinised
Assessee, The Panchratna Co-operative Housing Society Ltd., filed return declaring ₹61,97,289 which was scrutinised & assessed u/s 143(3) on 19.03.2016. During original scrutiny, AO examined (i) interest income from investments in Saraswat Co-op Bank, Bharat Co-op Bank & Maharashtra Co-op Bank, and (ii) non-mutual receipts such as income from Loop Mobile, Tata Teles...
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