ITAT remands case back to AO- Reassessment based on change of opinion

Magma HDI General Insurance Co. Ltd. Vs. ITO (Calcutta High Court)

Mr. Dutta could not satisfy this Court about what new material of documents came into the possession of the Assessing Officer after the order of assessment under Section 143(3) of the Act, which were not produced by the assessee before the Assess

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