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Case Law Details

Case Name : Pr. CIT Vs JP Infrastructure (P) Ltd. (Gujarat High Court)
Related Assessment Year :
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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

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