https://www.taxtmi.com/caselaws?id=189260 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decisions to quash the reassessment orders for both assessment years 1999-2000 and 2002-03. The Tribunal found the reopening of assessments invalid due to being based on a mere change of opinion and being time-barred for the assessment year 1999-2000. This decision was supported by relevant judicial precedents, including rulings from the jurisdictional High Court and the Supreme Court. en-us Fri, 08 Apr 2011 00:00:00 +0530 Tue, 03 Jan 2017 16:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189260 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s decisions to quash the reassessment orders for both assessment years 1999-2000 and 2002-03. The Tribunal found the reopening of assessments invalid due to being based on a mere change of opinion and being time-barred for the assessment year 1999-2000. This decision was supported by relevant judicial precedents, including rulings from the jurisdictional High Court and the Supreme Court. Case-Laws Income Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189260