Reopening to invoke a provision

[rajul5234]

Micro inks pvt. ltd. SCA 21687 / 2016. Dt. 31.1.17 Guj. H C

Held, If issue is processed under particular provision, reopening beyond a period of 4 yrs. from the end of the year cannot be permissible to invoke different provision to the detriment of assessee.

R K Patel, Advocate