Case Law Details
Case Name : Bharat Amratlal Shah Vs ITO (Bombay High Court)
Appeal Number : Writ Petition (L) No. 3268 of 2022
Date of Judgement/Order : 10/02/2023
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Bharat Amratlal Shah Vs ITO (Bombay High Court)
Bombay High Court held that reopening of assessment on the basis of change of opinion without reasons to indicate failure on the part of the petitioner to disclose truly and fully all the material facts is untenable in law.
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