https://www.taxtmi.com/caselaws?id=329262 The Tribunal held that the Assessing Officer's decision to reopen the assessment based on a change of opinion without new material was invalid. Relying on established principles and relevant case law, the Tribunal ruled in favor of the assessee, declaring the reassessment proceedings as not valid. As a result, the appeal was allowed, and the assessment reopening order was deemed invalid. en-us Fri, 24 Jun 2016 00:00:00 +0530 Mon, 27 Jun 2016 07:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329262 The Tribunal held that the Assessing Officer's decision to reopen the assessment based on a change of opinion without new material was invalid. Relying on established principles and relevant case law, the Tribunal ruled in favor of the assessee, declaring the reassessment proceedings as not valid. As a result, the appeal was allowed, and the assessment reopening order was deemed invalid. Case-Laws Income Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329262