https://www.taxtmi.com/caselaws?id=340244 The court quashed the notices issued under Section 148 of the Income-tax Act, ruling that the reopening of assessments for alleged suppression of material facts and change of opinion by the Assessing Officer was unjustified. The court upheld the assessee's entitlement to the deduction under Section 80IA for the Container Freight Station as an Inland Port, emphasizing that the CFS met the criteria for such classification based on relevant activities and functionalities. en-us Wed, 08 Mar 2017 00:00:00 +0530 Wed, 15 Mar 2017 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340244 The court quashed the notices issued under Section 148 of the Income-tax Act, ruling that the reopening of assessments for alleged suppression of material facts and change of opinion by the Assessing Officer was unjustified. The court upheld the assessee's entitlement to the deduction under Section 80IA for the Container Freight Station as an Inland Port, emphasizing that the CFS met the criteria for such classification based on relevant activities and functionalities. Case-Laws Income Tax Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340244