https://www.taxtmi.com/caselaws?id=247582 The Tribunal allowed the appeals, quashing the assessment order passed by the AO under Section 143(3) read with Section 147, on the grounds that the reopening was based on a change of opinion, which is not sustainable in law. Consequently, the other grounds related to charging and recovery of interest did not require further adjudication. en-us Thu, 24 Apr 2014 00:00:00 +0530 Thu, 15 May 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247582 The Tribunal allowed the appeals, quashing the assessment order passed by the AO under Section 143(3) read with Section 147, on the grounds that the reopening was based on a change of opinion, which is not sustainable in law. Consequently, the other grounds related to charging and recovery of interest did not require further adjudication. Case-Laws Income Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247582