https://www.taxtmi.com/caselaws?id=71973 The Tribunal allowed the appeal of the assessee, ruling in favor of the assessee on the jurisdictional issue and against the Revenue. The reassessment notice issued beyond four years was deemed invalid as it was considered a mere change of opinion without any failure to disclose material facts. Therefore, the Tribunal quashed the reassessment, declaring it legally deficient. en-us Fri, 04 Jan 2008 00:00:00 +0530 Sat, 16 Apr 2016 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71973 The Tribunal allowed the appeal of the assessee, ruling in favor of the assessee on the jurisdictional issue and against the Revenue. The reassessment notice issued beyond four years was deemed invalid as it was considered a mere change of opinion without any failure to disclose material facts. Therefore, the Tribunal quashed the reassessment, declaring it legally deficient. Case-Laws Income Tax Fri, 04 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71973