Tribunal held that as there is no discussion in assessment order regarding issue of compensation received for termination of contract, there is no change of opinion, reassessment notice was held to be valid..(AY.2007-08)
Sai Mirra Innopharm P. Ltd. v. ITO (2021) 87 ITR 235 (Chennai)(Trib.)
S. 147 : Reassessment-Compensation received-No discussion in the assessment order-Reassessment was up held. [S. 28(va), 148]