Case Law Details
Case Name : DCIT Vs Rama Capital and Financial Services Ltd. (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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Brief of the Case
ITAT Mumbai held in the case of DCIT v. Rama Capital and Financial Services Ltd. that without any substantive ground reopening cannot be done on the basis of change of opinion. It Further held that without any supporting material, the A.O. cannot substitute market value.
Summary of the Case
In the present facts of the case there are two issues which are as follows:
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