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Case Law Details

Case Name : Gayatri Creatives Vs ACIT (ITAT Ahmedabad)
Appeal Number : ITA No. 565/Ahd/2023
Date of Judgement/Order : 27/08/2024
Related Assessment Year : 2010-11
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Gayatri Creatives Vs ACIT (ITAT Ahmedabad)

ITAT Ahmedabad held that initiation of reopening of assessment based on mere change of opinion and not taking into account the work-in-progress method of accounting followed by the assessee is unjustifiable and liable to be quashed.

Facts- The assessee filed his return f

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