Dy. CIT (E) v. Hindustan Institute of Technology and Science (2024) 115 ITR 24 (SN)(Chennai)(Trib)

S. 147 : Reassessment-Change of opinion-Issue dealt in original assessment proceedings-Reassessment is quashed. [S.11, 12AA 148]

Held, that  the issue dealt in original assessment proceedings cannot be reviewed. The  Assessing Officer has power to reassess but not review. Order of CIT(A) is affirmed.  (AY.2009-10)

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