https://www.taxtmi.com/caselaws?id=245526 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income Tax(A)'s decision, holding that reopening assessments beyond the limitation period and based on a change of opinion was impermissible. The reassessment order was deemed invalid as it did not comply with the law, and the notice issued after the limitation period was unsustainable. The Tribunal upheld the Commissioner's findings, emphasizing the prohibition on reopening assessments beyond the limitation period and on grounds of a change of opinion. en-us Fri, 07 Mar 2014 00:00:00 +0530 Tue, 01 Apr 2014 15:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245526 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income Tax(A)'s decision, holding that reopening assessments beyond the limitation period and based on a change of opinion was impermissible. The reassessment order was deemed invalid as it did not comply with the law, and the notice issued after the limitation period was unsustainable. The Tribunal upheld the Commissioner's findings, emphasizing the prohibition on reopening assessments beyond the limitation period and on grounds of a change of opinion. Case-Laws Income Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245526