Wednesday, February 15, 2017

AO couldn't reopen VAT cases merely on basis of subsequent decision of Apex Court

The High Court Of Patna held that where Assessing Officer framed original assessment of assessee dealing in mobile phones under section 31 or section 33 and subsequently he on basis of a judgment of SC issued on assessee a notice under section 31 seeking to reopen his assessment, issuance of notice would amount to change of opinion 
Samsung India Electronics (P.) Ltd. v. State of Bihar* [2017] 77 217


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