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Audit Objection on Factual Issues Can't Justify Reopening u/s 147; Change of Opinion Isn't Valid Reason.
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....Reopening of assessment u/s 147 - Audit objection - change of opinion - Reason to believe - if the audit objection on factual issue and, where, the audit party has quantified escapement, then, definitely, it does not constitute information for reopening of assessment. - AT....
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