| Court: | Gujarat High Court |
| Head Notes: | Reopening of a scrutinized issue beyond 4 years is impermissible when the Petitioner had disclosed fully and truly all material facts. Reopening of a scrutinized issue beyond a period of 4 years without there being any fault on Petitioner’s part in disclosing fully and truly all material facts amounts to Mere Change of Opinion and the same is impermissible. |
| Law: | Income-Tax Act |
| Section(s): | Section 143(3) read with Section 147 |
| Counsel(s): | Darshan R Patel |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | Darshan |
| Date of upload: | June 29, 2021 |
Leave a Reply