https://www.taxtmi.com/caselaws?id=237925 The court affirmed the assessment of income from the Anna Salai property as "Income from House Property" and remanded the matter for the Kottivakkam property to verify the lease details. The court upheld the validity of the reassessment proceedings under Section 147, rejecting the argument of a mere change of opinion. The appeals were partly allowed for certain properties and dismissed for others, with a remand for further verification. en-us Fri, 04 Oct 2013 00:00:00 +0530 Tue, 03 Jun 2014 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237925 The court affirmed the assessment of income from the Anna Salai property as "Income from House Property" and remanded the matter for the Kottivakkam property to verify the lease details. The court upheld the validity of the reassessment proceedings under Section 147, rejecting the argument of a mere change of opinion. The appeals were partly allowed for certain properties and dismissed for others, with a remand for further verification. Case-Laws Income Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237925