Lehman Brothers Investments Pte.Ltd . vs Assistant Commissioner of Income Tax (Bombay High Court)

Court: Bombay High Court
Head Notes:

The reopening of the assessment based on a different method of computation or application of the section is nothing but a change of opinion, which is impermissible in law. The assessments were completed, and the Officer verified the only transaction during the year under consideration. Thus, there was true and full disclosure of the facts.

Section(s): 147, 148
Counsel(s): Mr. J. D. Mistri, Senior Advocate, a/w Mr. Divesh Chawla i/b. Mr. Atul K. Jasani
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Uploaded By Divesh Chawla
Date of upload: March 15, 2023

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