The Madras High Court has disallowed the Reassessment proceedings merely on his change of opinion on the basis of the same facts and circumstances which has already been considered by him during the original assessment proceedings. The Court has also observed that, an issue of disallowance once decided in the regular assessment cannot be reopened […]
The post Madras HC disallows Reassessment Proceedings merely on Change of Opinion [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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