https://www.taxtmi.com/caselaws?id=179420 The Tribunal upheld the CIT(A)'s decision, ruling the reassessment as illegal and void. The reassessment was invalidated due to the AO's change of opinion without new material, not the technical defect in the notice under section 148. The Tribunal found the reassessment under section 147 to be based on impermissible grounds, leading to its dismissal. Consequently, the issue of including interest income for deduction under section 80HHC was not addressed. en-us Mon, 13 May 2002 00:00:00 +0530 Tue, 01 Mar 2016 14:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179420 The Tribunal upheld the CIT(A)'s decision, ruling the reassessment as illegal and void. The reassessment was invalidated due to the AO's change of opinion without new material, not the technical defect in the notice under section 148. The Tribunal found the reassessment under section 147 to be based on impermissible grounds, leading to its dismissal. Consequently, the issue of including interest income for deduction under section 80HHC was not addressed. Case-Laws Income Tax Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179420