https://www.taxtmi.com/caselaws?id=175588 The tribunal allowed both appeals by the assessee, quashing the reassessment orders for assessment years 2000-01 and 2001-02. The reassessment orders were deemed beyond jurisdiction as they were based on a mere change of opinion without new material. The tribunal emphasized that reassessment cannot review the original assessment without fresh evidence, as it would be impermissible under the law. en-us Tue, 16 Feb 2010 00:00:00 +0530 Fri, 27 Nov 2015 14:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175588 The tribunal allowed both appeals by the assessee, quashing the reassessment orders for assessment years 2000-01 and 2001-02. The reassessment orders were deemed beyond jurisdiction as they were based on a mere change of opinion without new material. The tribunal emphasized that reassessment cannot review the original assessment without fresh evidence, as it would be impermissible under the law. Case-Laws Income Tax Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175588