Case Law Details
Case Name : Hitech Corporation Ltd. (Formerly known as Hitech Plast Ltd.) Vs. ACIT (Bombay High Court)
Related Assessment Year : 2015-16
Courts :
All High Courts Bombay High Court
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Hitech Corporation Ltd. (Formerly known as Hitech Plast Ltd.) Vs. ACIT (Bombay High Court)
It is settled law that once a query is raised during the assessment proceedings and the assessee has replied to it, it follows that the query raised was a subject of consideration of the Assessing Officer while completing the assessment. It is not necessary that an assessment order should contain reference and/or discussion to disclose its satisfaction in respect of the query raised. The change of opinion does not cons
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