The Commissioner Of Income Tax-Ii Versus M/s. Shiv Shakti Enterprises - Income Tax - ALLAHABAD HIGH COURT - HC - Reassessment u/s 147 - Held that - Earlier the assessment was being made in the capaty of HUF - Later on the reassessment was started in the capacity of AOP - The assessee has disclosed all the material facts and on the basis, the assessment had been made - No relevant material was brought by the A.O. for changing the status - As per the CBDT Circular No.549 dated 31.10.1989 - When no................................... Income Tax - Case Laws
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