https://www.taxtmi.com/caselaws?id=327114 The Tribunal allowed the assessee's appeal, holding the reassessment proceedings as invalid due to being a mere change of opinion without new material. The order passed under section 147/143(3) was deemed without jurisdiction and quashed. The remaining grounds were not adjudicated as they became infructuous. The appeal of the assessee was allowed, and the order was pronounced in open court on February 11, 2016. en-us Thu, 11 Feb 2016 00:00:00 +0530 Wed, 04 May 2016 09:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327114 The Tribunal allowed the assessee's appeal, holding the reassessment proceedings as invalid due to being a mere change of opinion without new material. The order passed under section 147/143(3) was deemed without jurisdiction and quashed. The remaining grounds were not adjudicated as they became infructuous. The appeal of the assessee was allowed, and the order was pronounced in open court on February 11, 2016. Case-Laws Income Tax Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327114