COURT: | |
CORAM: | |
SECTION(S): | |
GENRE: | |
CATCH WORDS: | |
COUNSEL: | |
DATE: | (Date of pronouncement) |
DATE: | September 24, 2012 (Date of publication) |
AY: | |
FILE: | Click here to view full post with file download link |
CITATION: | |
The expression “change of opinion” postulates formation of opinion and then a change thereof. The question of “change of opinion” arise only when the AO at the s. 143(3) stage forms an opinion and accepts the assessee’s stand. There is a difference between “change of opinion” and failure to “form an opinion“. However, for determining whether or not there is “change of opinion“, the fact that the assessment order is silent is not relevant because the assessee has no control over the way the order is written. There may also be cases where though the AO has not raised a query, the issue may be so apparent and obvious that to say that the AO has not formed an opinion would be contrary and opposed to normal human conduct
Recent Comments