Reopening- Audit- Instruction 16 Dt. 31/10/13

[rajul5234]

Sahjanand medical technologies. SCA 3399 / 2016. Dt. 15/6/16. (Guj)

Held, Reopening invalid if at instance of dictates of Audit party resorting to instruction no. 16 dt. 31/10/13 when Assessing officer differs from view of audit party.

R K Patel