https://www.taxtmi.com/caselaws?id=354042 The ITAT upheld the CIT(A)'s decision to quash the re-opening of assessment under Section 147, stating it was a mere change of opinion without new material. Additionally, it was found that the payments for machinery rent and shuttering expenses did not fall under TDS provisions as they were hire contracts, not work contracts. The Revenue's appeal was dismissed based on lack of jurisdiction and merit. en-us Tue, 14 Nov 2017 00:00:00 +0530 Wed, 17 Jan 2018 12:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354042 The ITAT upheld the CIT(A)'s decision to quash the re-opening of assessment under Section 147, stating it was a mere change of opinion without new material. Additionally, it was found that the payments for machinery rent and shuttering expenses did not fall under TDS provisions as they were hire contracts, not work contracts. The Revenue's appeal was dismissed based on lack of jurisdiction and merit. Case-Laws Income Tax Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354042