https://www.taxtmi.com/caselaws?id=122509 The tribunal deemed the reopening of the assessment for the assessment year 1999-2000 invalid due to a change of opinion and lack of failure to disclose material facts. Consequently, the appeal for this year was allowed. For the assessment years 2000-01 and 2002-03, the tribunal classified rental income as "Income from house property" and upheld the disallowance of depreciation on the building. Appeals for these years were dismissed based on these findings. en-us Thu, 18 Feb 2010 00:00:00 +0530 Tue, 14 Aug 2012 12:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122509 The tribunal deemed the reopening of the assessment for the assessment year 1999-2000 invalid due to a change of opinion and lack of failure to disclose material facts. Consequently, the appeal for this year was allowed. For the assessment years 2000-01 and 2002-03, the tribunal classified rental income as "Income from house property" and upheld the disallowance of depreciation on the building. Appeals for these years were dismissed based on these findings. Case-Laws Income Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122509