https://www.taxtmi.com/caselaws?id=353496 The tribunal validated the notice issuance date but upheld the decision that the assessment reopening was based on impermissible change of opinion. The revenue's appeal was partly allowed, and cross objections were dismissed. The judgment was pronounced on 30th August 2017. en-us Wed, 30 Aug 2017 00:00:00 +0530 Thu, 04 Jan 2018 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353496 The tribunal validated the notice issuance date but upheld the decision that the assessment reopening was based on impermissible change of opinion. The revenue's appeal was partly allowed, and cross objections were dismissed. The judgment was pronounced on 30th August 2017. Case-Laws Income Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353496