https://www.taxtmi.com/caselaws?id=239021 The Tribunal dismissed all appeals, upholding the CIT (A)'s decisions that the reopening of assessments under section 147 r.w.s. 148 was invalid due to a mere change of opinion and that there was no need to adjudicate the merits of the deduction under section 80IA. The Tribunal found that the reassessment lacked new material and the ultimate income remained the same. The decision was pronounced on 28.2.2013. en-us Thu, 28 Feb 2013 00:00:00 +0530 Sun, 03 Nov 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239021 The Tribunal dismissed all appeals, upholding the CIT (A)'s decisions that the reopening of assessments under section 147 r.w.s. 148 was invalid due to a mere change of opinion and that there was no need to adjudicate the merits of the deduction under section 80IA. The Tribunal found that the reassessment lacked new material and the ultimate income remained the same. The decision was pronounced on 28.2.2013. Case-Laws Income Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239021