Reopening of assessment is on account of “change of opinion” and hence the reopening is not valid.
Last updated: 03 March 2021
Court :
ITAT Bangalore
Brief :
All these appeals filed by the assessee are directed against the common order dated 30.3.2017 passed by Ld. CIT(A)-7, Bengaluru and they relate to the assessment years 2006-07 to 2012-13. Allthese appeals were heard together and hence they are being disposed of by this common order, for the sake of convenience.
Citation :
ITA 1344/BANG/2017
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Published in Income Tax
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