Case Law Details
Case Name : Pr. CIT Vs JP Infrastructure (P) Ltd. (Gujarat High Court)
Appeal Number : Tax Appeal No. 398 of 2017
Date of Judgement/Order : 25/07/2017
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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PCIT Vs JP Infrastructure (P) Ltd. (Gujarat High Court)
During the original assessment, both the questions raised by AO in reassessment notice, were already examined by AO through a specific queries raised in this respect. Therefore, reassessment being based on mere change of opinion was invalid.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
The Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 18-11-2016 raising following question of our consideration :–
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