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Change Of Opinion

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S.147 Of IT Act Doesnt Postulate Review Jurisdiction Such That Assessment Can Be Reviewed By AO Intending To Form Different Opinion: Bombay HC

S.147 Of IT Act Doesn't Postulate Review Jurisdiction Such That Assessment Can Be Reviewed By AO Intending To Form Different Opinion: Bombay HC

26 Dec 2024

ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening

ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening

26 Dec 2024

Assessing Officer Cant Issue Reassessment Notice On Mere Change Of Opinion About Material Already Available At Time Of Scrutiny: Gujarat HC

Assessing Officer Can't Issue Reassessment Notice On Mere 'Change Of Opinion' About Material Already Available At Time Of Scrutiny: Gujarat HC

25 Sept 2024

Assessment Re-Opened By Dept. Based On Change Of Opinion; Himachal Pradesh High Court Quashes Reassessment

Assessment Re-Opened By Dept. Based On 'Change Of Opinion'; Himachal Pradesh High Court Quashes Reassessment

30 Jun 2024

Bombay High Court Quashes Reassessment Proceedings Against Castrol India Initiated On Basis Of A Change Of Opinion

Bombay High Court Quashes Reassessment Proceedings Against Castrol India Initiated On Basis Of A Change Of Opinion

18 March 2024

Change Of Opinion Does Not Constitute Justification For Assuming Income Chargeable To Tax ; Bombay High Court

Change Of Opinion Does Not Constitute Justification For Assuming Income Chargeable To Tax ; Bombay High Court

21 Feb 2024

Reassessment Proceedings Initiated On Account Of Change Of Opinion Merits To Be Quashed: Mumbai ITAT

Reassessment Proceedings Initiated On Account Of Change Of Opinion Merits To Be Quashed: Mumbai ITAT

8 Feb 2024

Tax Return Filed Without Regular Books Of Account Not Invalid, Burden To Call For Curing Of Defects On Assessing Officer: Supreme Court

Tax Return Filed Without Regular Books Of Account Not Invalid, Burden To Call For Curing Of Defects On Assessing Officer: Supreme Court

24 Jan 2024

Change Of Opinion Does Not Constitute Justification To Believe Income Chargeable To Tax Has Escaped Assessment: Bombay High Court

Change Of Opinion Does Not Constitute Justification To Believe Income Chargeable To Tax Has Escaped Assessment: Bombay High Court

20 Jan 2024

Reopening Of Assessment Inspired From Review & Change Of Opinion By Subsequent AO Is Deprecated: Madras HC

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC

10 Jan 2024

Re-Opening Is Not Permissible As It Falls Within The Purview Of A ‘Change Of Opinion’: Bombay High Court

Re-Opening Is Not Permissible As It Falls Within The Purview Of A ‘Change Of Opinion’: Bombay High Court

9 Nov 2023

Bombay High Court Quashes Re-Assessment Order Based On Change Of Opinion Without Any Tangible New Information

Bombay High Court Quashes Re-Assessment Order Based On Change Of Opinion Without Any Tangible New Information

19 Sept 2023