https://www.taxtmi.com/caselaws?id=337771 The Tribunal dismissed the Revenue's appeal challenging the reopening of the assessment for the assessment year 2008-09. It held that the reopening was invalid due to a clear case of change of opinion on the same set of facts. Additionally, it concluded that the AO's reference to the DVO under section 55A of the Income Tax Act was not justified. The Tribunal upheld the decision to cancel the reopening and dismissed the appeal, emphasizing the jurisdictional ruling and declining further adjudication on the merits. en-us Mon, 09 Jan 2017 00:00:00 +0530 Tue, 17 Jan 2017 08:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337771 The Tribunal dismissed the Revenue's appeal challenging the reopening of the assessment for the assessment year 2008-09. It held that the reopening was invalid due to a clear case of change of opinion on the same set of facts. Additionally, it concluded that the AO's reference to the DVO under section 55A of the Income Tax Act was not justified. The Tribunal upheld the decision to cancel the reopening and dismissed the appeal, emphasizing the jurisdictional ruling and declining further adjudication on the merits. Case-Laws Income Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337771