Reopening without bringing out any fresh material on record is unjustified

ACIT Vs Shiv Offset India Pvt. Ltd. (ITAT Indore)

In the instant case the Ld. A.O had passed the original assessment taking into consideration of all the documents and facts of the case and again he had reopened the case without bringing out any fresh material on record and thus there was a mere change of opinion, which is not justified.

FULL TEXT OF THE ITAT JUDGEMENT

The above captioned appeal filed at the instance of revenue pertaining to Assessment Year 2011-1

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