https://www.taxtmi.com/caselaws?id=261839 The Tribunal allowed the assessee's appeal by quashing the reassessment proceedings initiated under section 147, deeming them invalid as they were based on a change of opinion. Consequently, the Tribunal did not need to adjudicate on the restriction of relief under section 80HHC. The Revenue's appeal was dismissed as a result of the annulment of the assessment order in the assessee's appeal. en-us Thu, 23 Jul 2015 00:00:00 +0530 Fri, 24 Jul 2015 15:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261839 The Tribunal allowed the assessee's appeal by quashing the reassessment proceedings initiated under section 147, deeming them invalid as they were based on a change of opinion. Consequently, the Tribunal did not need to adjudicate on the restriction of relief under section 80HHC. The Revenue's appeal was dismissed as a result of the annulment of the assessment order in the assessee's appeal. Case-Laws Income Tax Thu, 23 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261839