https://www.taxtmi.com/caselaws?id=253793 The Tribunal allowed the appeal, quashing the reassessment proceedings under Section 147 as they were based on impermissible change of opinion. Other issues, including disallowance under Section 14A and treatment of financial charges, were not adjudicated due to the quashing of reassessment. The order was pronounced on 11th November 2014. en-us Tue, 11 Nov 2014 00:00:00 +0530 Thu, 04 Dec 2014 06:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253793 The Tribunal allowed the appeal, quashing the reassessment proceedings under Section 147 as they were based on impermissible change of opinion. Other issues, including disallowance under Section 14A and treatment of financial charges, were not adjudicated due to the quashing of reassessment. The order was pronounced on 11th November 2014. Case-Laws Income Tax Tue, 11 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253793