https://www.taxtmi.com/caselaws?id=249420 The Tribunal dismissed the department's appeals, confirming that the reopening of the assessment was based on a mere change of opinion and not on new information or factual errors. The original assessment had been completed after due scrutiny of all relevant facts, rendering the reassessment proceedings invalid. The appeals were dismissed, and the order was pronounced on 2.6.2014. en-us Mon, 02 Jun 2014 00:00:00 +0530 Mon, 14 Jul 2014 09:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249420 The Tribunal dismissed the department's appeals, confirming that the reopening of the assessment was based on a mere change of opinion and not on new information or factual errors. The original assessment had been completed after due scrutiny of all relevant facts, rendering the reassessment proceedings invalid. The appeals were dismissed, and the order was pronounced on 2.6.2014. Case-Laws Income Tax Mon, 02 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249420