https://www.taxtmi.com/caselaws?id=65583 The Tribunal found the reassessment proceedings invalid due to the lack of failure by the assessee to disclose all material facts and because the reassessment was based on a mere change of opinion. As a result, the reassessment order was quashed, and the appeal by the assessee was allowed. en-us Thu, 31 Jan 2008 00:00:00 +0530 Wed, 16 Feb 2011 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65583 The Tribunal found the reassessment proceedings invalid due to the lack of failure by the assessee to disclose all material facts and because the reassessment was based on a mere change of opinion. As a result, the reassessment order was quashed, and the appeal by the assessee was allowed. Case-Laws Income Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65583