https://www.taxtmi.com/caselaws?id=328286 The Court found that the Assessing Officer's decision to reopen assessments for Assessment Years 2010-11 and 2011-12 under Article 226 of the Constitution of India was not justified as it appeared to be a change of opinion. The Assessing Officer had previously allowed the deduction claim under Section 36(1)(viia) based on the Apex Court's decision. Interim relief was granted to the petitioners, with a directive to address office objections within a specified timeframe to avoid dismissal of the petition. en-us Wed, 20 Apr 2016 00:00:00 +0530 Tue, 31 May 2016 11:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328286 The Court found that the Assessing Officer's decision to reopen assessments for Assessment Years 2010-11 and 2011-12 under Article 226 of the Constitution of India was not justified as it appeared to be a change of opinion. The Assessing Officer had previously allowed the deduction claim under Section 36(1)(viia) based on the Apex Court's decision. Interim relief was granted to the petitioners, with a directive to address office objections within a specified timeframe to avoid dismissal of the petition. Case-Laws Income Tax Wed, 20 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328286