Case Law Details
Case Name : Hitachi Home & Life Solutions (I) Ltd. Vs ACIT (ITAT Ahmedabad)
Appeal Number : ITA Nos. 3045/Ahd/2013 & 104/Ahd/2014
Date of Judgement/Order : 17/01/2017
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Ahmedabad
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Advocate Akhilesh Kumar Sah
Hitachi Home & Life Solutions (I) Ltd. Vs ACIT (ITAT Ahmedabad)
Assessing authority ought not to reopen regular assessment on the ground that it had not applied correct provision of law in finalizing scrutiny assessment in absence of tangible material as the same would amount to mere change of opinion in such circumstances.< Please become a Premium member. If you are already a Premium member, login here to access the full content.
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