Case Law Details
Case Name : Nainudevi A. Prajapati Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Ahmedabad
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Nainudevi A. Prajapati Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that reopening of assessment under section 147 of the Income Tax Act initiated on a mere change of opinion without any fresh tangible material unsustainable in law.
Facts- The assessee filed return of income u/s. 139(1) of the Act declaring total income of ₹ 4,50,177/-. The case was selected for scrutiny and assessment order u/s. 143(3) of the Act was passed on 30-12-2011, determining the total income at
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