https://www.taxtmi.com/caselaws?id=67095 The Tribunal allowed all three appeals filed by the assessee, quashing the reassessments made under section 147(a) for the assessment years in question. The Tribunal found that the assessee had fully disclosed all necessary facts during the original assessments, making the reopening of assessments unjustified and a change of opinion. Therefore, the treatment of sales-tax refunds and other issues raised by the assessee were not addressed as the primary issue of reopening assessments was resolved in favor of the assessee. en-us Fri, 28 Jun 1985 00:00:00 +0530 Wed, 09 Mar 2011 10:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67095 The Tribunal allowed all three appeals filed by the assessee, quashing the reassessments made under section 147(a) for the assessment years in question. The Tribunal found that the assessee had fully disclosed all necessary facts during the original assessments, making the reopening of assessments unjustified and a change of opinion. Therefore, the treatment of sales-tax refunds and other issues raised by the assessee were not addressed as the primary issue of reopening assessments was resolved in favor of the assessee. Case-Laws Income Tax Fri, 28 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67095