https://www.taxtmi.com/caselaws?id=194881 The Tribunal invalidated the reopening of the assessment, ruling it as a mere change of opinion without fresh tangible material. The assessee's appeal was allowed, and the Revenue's appeal was dismissed. The other grounds on merits in both cross appeals were deemed infructuous. en-us Fri, 10 Jun 2016 00:00:00 +0530 Thu, 05 Oct 2017 09:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194881 The Tribunal invalidated the reopening of the assessment, ruling it as a mere change of opinion without fresh tangible material. The assessee's appeal was allowed, and the Revenue's appeal was dismissed. The other grounds on merits in both cross appeals were deemed infructuous. Case-Laws Income Tax Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194881