https://www.taxtmi.com/caselaws?id=325234 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s order that the reopening of the assessment was invalid as it was based on a change of opinion without any new material. The additions made by the AO were quashed, and the original assessment order was restored. The Tribunal refrained from deciding the issues on merit, as the reopening itself was held to be illegal and bad in law. en-us Mon, 07 Mar 2016 00:00:00 +0530 Mon, 14 Mar 2016 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325234 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s order that the reopening of the assessment was invalid as it was based on a change of opinion without any new material. The additions made by the AO were quashed, and the original assessment order was restored. The Tribunal refrained from deciding the issues on merit, as the reopening itself was held to be illegal and bad in law. Case-Laws Income Tax Mon, 07 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325234