https://www.taxtmi.com/caselaws?id=180025 The Tribunal allowed the appeal, declaring the reassessment proceedings under Section 147 invalid as the reopening was deemed a change of opinion, impermissible after four years without failure to disclose material facts. Consequently, no separate rulings were provided on the disallowance under Section 80IB and the interest charged under Sections 234B and 234C. en-us Fri, 21 Sep 2012 00:00:00 +0530 Wed, 24 Jan 2018 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180025 The Tribunal allowed the appeal, declaring the reassessment proceedings under Section 147 invalid as the reopening was deemed a change of opinion, impermissible after four years without failure to disclose material facts. Consequently, no separate rulings were provided on the disallowance under Section 80IB and the interest charged under Sections 234B and 234C. Case-Laws Income Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180025