Income Tax| Power of reopening of assessment should be sparingly used for adequate reason: Calcutta High Court
The principles of natural justice get violated if the opportunity afforded to submit reply is not an effective opportunity.
Reopening of Assessment
Del HC | Reopening of assessment based on a change of opinion by Assessing Officer held vitiated in law as it does not satisfy legal requirement of S. 147 ITA
Delhi High Court: A Division Bench of S. Muralidhar and Talwant Singh, JJ. dismissed an appeal filed by the Revenue against the order