https://www.taxtmi.com/caselaws?id=352471 The Tribunal quashed the reassessment proceedings under Section 147 read with Section 148, citing the invalidity stemming from a mere change of opinion. The original assessment order was reinstated, and the addition of Rs. 3,45,678 under Section 69C was dismissed as irrelevant due to the annulment of the reassessment. The appeal was partially allowed in favor of the assessee. en-us Wed, 25 Oct 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352471 The Tribunal quashed the reassessment proceedings under Section 147 read with Section 148, citing the invalidity stemming from a mere change of opinion. The original assessment order was reinstated, and the addition of Rs. 3,45,678 under Section 69C was dismissed as irrelevant due to the annulment of the reassessment. The appeal was partially allowed in favor of the assessee. Case-Laws Income Tax Wed, 25 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352471