Judicial intervention on the ground of change of opinion has assumed significance in last two decades on the question as to whether the non-rejection of the explanation given by the assessee not considered in the assessment Order would amount to the Assessing Officer accepting the view of the assessee, and the re-opening of the assessment subsequently in respect thereof,Judicial intervention on the ground of change of opinion has assumed significance in last two decades on the question as to whether the non-rejection of the explanation given by the assessee not considered in the assessment Order would amount to the Assessing Officer accepting the view of the assessee, and the re-opening of the assessment subsequently in respect thereof,taxmann.com Latest ArticlesRead More
