https://www.taxtmi.com/caselaws?id=177702 The Tribunal allowed the appellant's appeal, holding that the reopening of the assessment lacked tangible material and was based on a mere change of opinion. Emphasizing the requirement of tangible material for reassessment jurisdiction, the Tribunal cited relevant case laws to support its decision. The Tribunal dismissed the academic nature of the second ground raised by the appellant and pronounced the order in favor of the appellant on 4th September 2013. en-us Wed, 04 Sep 2013 00:00:00 +0530 Mon, 28 Nov 2016 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177702 The Tribunal allowed the appellant's appeal, holding that the reopening of the assessment lacked tangible material and was based on a mere change of opinion. Emphasizing the requirement of tangible material for reassessment jurisdiction, the Tribunal cited relevant case laws to support its decision. The Tribunal dismissed the academic nature of the second ground raised by the appellant and pronounced the order in favor of the appellant on 4th September 2013. Case-Laws Income Tax Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177702