https://www.taxtmi.com/caselaws?id=253866 The Tribunal deemed the reopening of the assessment under Section 147 invalid due to being a mere change of opinion, referencing case law. Consequently, the additions made under Section 40(a)(ia) and the enhancement by the CIT(A) were not addressed, leading to the appeal of the assessee being allowed. en-us Wed, 03 Sep 2014 00:00:00 +0530 Sat, 06 Dec 2014 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253866 The Tribunal deemed the reopening of the assessment under Section 147 invalid due to being a mere change of opinion, referencing case law. Consequently, the additions made under Section 40(a)(ia) and the enhancement by the CIT(A) were not addressed, leading to the appeal of the assessee being allowed. Case-Laws Income Tax Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253866