Xxavient Software Solutions (I) Pvr. ... vs Dcit, Noida on 18 April, 2018
• National Constructions Co. vs. JCIT, 234 Taxman 0332, High Court of Gujarat
Reassessment--Change of opinion--Notice based on audit objection--AO issuing
notice under s. 148 on the basis of audit objection mechanically without any
application of mind, such a notice was invalid suffering from change of opinion and
no substantial question of law arises.--CIT vs. Indian Sussar & General Industry
Export Import Corpn. Lid. 8 DTK 112(DeI)