https://www.taxtmi.com/caselaws?id=185842 The tribunal quashed the reopening of the assessment as it amounted to a change of opinion, citing precedents prohibiting such actions. Consequently, the assessment order was annulled, allowing the appeal on grounds 1 and 2. The additional income disclosed during the survey was deemed ineligible for deduction under section 80HHC. The appeal was partly allowed, with ground 3 becoming irrelevant, and ground 4 being dismissed. en-us Fri, 09 Apr 2010 00:00:00 +0530 Tue, 30 Aug 2016 12:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185842 The tribunal quashed the reopening of the assessment as it amounted to a change of opinion, citing precedents prohibiting such actions. Consequently, the assessment order was annulled, allowing the appeal on grounds 1 and 2. The additional income disclosed during the survey was deemed ineligible for deduction under section 80HHC. The appeal was partly allowed, with ground 3 becoming irrelevant, and ground 4 being dismissed. Case-Laws Income Tax Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185842