https://www.taxtmi.com/caselaws?id=67205 The Tribunal dismissed the Departmental appeals, upholding the CIT(A)'s decision that the reassessment proceedings were invalid as they were based on a mere change of opinion and initiated beyond the statutory time limit. The Tribunal found that the assessee had disclosed all material facts during the original assessment and that the AO had considered the issue of deductions under Sections 80HH and 80-I at that time. en-us Wed, 07 Jan 2009 00:00:00 +0530 Thu, 06 Jun 2013 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67205 The Tribunal dismissed the Departmental appeals, upholding the CIT(A)'s decision that the reassessment proceedings were invalid as they were based on a mere change of opinion and initiated beyond the statutory time limit. The Tribunal found that the assessee had disclosed all material facts during the original assessment and that the AO had considered the issue of deductions under Sections 80HH and 80-I at that time. Case-Laws Income Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67205