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Case Law Details

Case Name : Murlimanohar Ramkishan Mundhra Vs ITO (ITAT Surat)
Appeal Number : ITA No. 158/SRT/2023
Date of Judgement/Order : 18/07/2023
Related Assessment Year : 2013-14
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Murlimanohar Ramkishan Mundhra Vs ITO (ITAT Surat)

ITAT Surat held that section 147 doesn’t allow the re-assessment of an income merely because of the fact that AO has change of opinion with regard to the interpretation of law differently on the facts that were well within his

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