Reopening to invoke a provision

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rajul5234

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Reopening to invoke a provision
« on: February 08, 2017, 01:45:39 PM »
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