Reopening for mere change of opinion not permissible in law

As regards issue of reopening is concerned, we find that during the assessment proceeding the assesse produced all the books of a/c with detail require by A.O., which have been dully examined & checked and discussed in the original assessment order. The detail chart of sale with stock transfer along with consolidate Audit balance sheet of Company head office Delhi and branch office / factory Pondicherry, which was dully filed during the assessment proceeding. The sale and stock transfer declare in the detail chart were dully verified from the Audit balance s

Please become a Premium member. If you are already a Premium member, login here to access the full content.