Company Challenges Tax Assessment Reopening u/s 148; Debates Over "Change of Opinion" Arise.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reopening of assessment u/s 148 - “Change of opinion” - The writ petitioner, being a 'Company', is duty bound to respond to the notice to prove their innocence or otherwise.....