Case Law Details
Case Name : BLB Limited Vs Assistant Commissioner of Income Tax (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
BLB Limited Vs. ACIT (Delhi HC)
If in the course of original assessment proceedings, the Assessing Officer has considered and examined a particular aspect, the said aspect cannot be made a ground to reopen and initiate reassessment proceedings. The assessing authority cannot have a fresh look and reopen an assessment on the ground of change of opinion.
The facts noticed above, clearly show that in the original assessment
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.