https://www.taxtmi.com/caselaws?id=204226 The tribunal upheld the CIT (A)'s orders canceling the reassessment proceedings for both assessment years, deeming them invalid on multiple grounds, including the improper invocation of Section 80IA(10), reliance on the MERC order, failure to disclose material facts, change of opinion, and the merger doctrine. The appeals by the Revenue and the assessee were dismissed. en-us Fri, 14 May 2010 00:00:00 +0530 Thu, 09 Aug 2012 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204226 The tribunal upheld the CIT (A)'s orders canceling the reassessment proceedings for both assessment years, deeming them invalid on multiple grounds, including the improper invocation of Section 80IA(10), reliance on the MERC order, failure to disclose material facts, change of opinion, and the merger doctrine. The appeals by the Revenue and the assessee were dismissed. Case-Laws Income Tax Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204226