s. 147 , 246, 251 - Reopening of assessment

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rajul5234

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s. 147 , 246, 251 - Reopening of assessment
« on: June 26, 2017, 12:46:28 PM »
Gujarat high court. SCA 16644 / 2012, dated 14/6/17, Radha wami salt

Court struck down reopening considering change of opinion theory and also corelated s.246 , 251(1) and third proviso to s.147 for explaining merger of assessment order with appellate order.

R K Patel