https://www.taxtmi.com/caselaws?id=191740 Reassessment was challenged as unsustainable because the issue was already covered by the Tribunal's earlier order in the assessee's own case and the reopening was based on a mere change of opinion. The Tribunal noted that the same material had been considered in the original proceedings and accepted the finding that reassessment had been initiated on that basis. The reassessment was not interfered with, and the appeal failed. en-us Fri, 26 Aug 2016 00:00:00 +0530 Sun, 16 Apr 2017 07:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191740 Reassessment was challenged as unsustainable because the issue was already covered by the Tribunal's earlier order in the assessee's own case and the reopening was based on a mere change of opinion. The Tribunal noted that the same material had been considered in the original proceedings and accepted the finding that reassessment had been initiated on that basis. The reassessment was not interfered with, and the appeal failed. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191740