Case Law Details
Case Name : Director of Income Tax (International Taxation) Vs Rolls Royce Industrial Power India Ltd (Delhi High Court)
Related Assessment Year : 1998- 1999, 1999-2000 and 2001-2002
Courts :
All High Courts Delhi High Court
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Advocate Akhilesh Kumar Sah
CHANGE OF OPINION BY AO/SUCCESSOR AO ON A PARTICULAR MATTER WHETHER REOPENING OF ASSESSMENT POSSIBLE?
There has been constant reopening of assessments by Assessing Authorities on mere change of opinion while law is well settled
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