ITAT Delhi dismisses reopening as same was based on change of opinion

ITO Vs Sant Singh (ITAT Delhi)

Introduction: In a recent case involving ITO Vs Sant Singh, the Income Tax Appellate Tribunal (ITAT) Delhi made a significant decision to dismiss a reopening of the case. The basis for the reopening was a change of opinion by the assessing officer. This article provides a detailed analysis of the case, the arguments presented by both sides, and the final decision reached by the ITAT.

Detailed Analysis: The case revolved aroun

Please become a Premium member. If you are already a Premium member, login here to access the full content.