https://www.taxtmi.com/caselaws?id=344880 The Tribunal allowed the appeals of the assessee, quashing the reassessment proceedings for all the assessment years under consideration. The reassessment proceedings were deemed invalid as they were initiated without meeting statutory preconditions and constituted a change of opinion, which is impermissible by law. The decision was rendered on 17th January 2017. en-us Tue, 17 Jan 2017 00:00:00 +0530 Fri, 30 Jun 2017 07:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344880 The Tribunal allowed the appeals of the assessee, quashing the reassessment proceedings for all the assessment years under consideration. The reassessment proceedings were deemed invalid as they were initiated without meeting statutory preconditions and constituted a change of opinion, which is impermissible by law. The decision was rendered on 17th January 2017. Case-Laws Income Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344880