https://www.taxtmi.com/caselaws?id=252476 The Tribunal held that the reopening of the assessment under section 147 was void as it constituted a "change of opinion" without new material. The assessment order under section 147/143(3) was quashed, and the assessee's appeal was allowed while the Revenue's appeal was dismissed. en-us Fri, 22 Aug 2014 00:00:00 +0530 Mon, 08 Aug 2022 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252476 The Tribunal held that the reopening of the assessment under section 147 was void as it constituted a "change of opinion" without new material. The assessment order under section 147/143(3) was quashed, and the assessee's appeal was allowed while the Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252476