https://www.taxtmi.com/caselaws?id=197991 The Tribunal quashed the reassessment proceedings under sections 147/148 of the Income Tax Act, citing a change of opinion and procedural irregularities. The additions made on account of long-term capital gain and alleged violations were invalidated due to the invalid reopening. The delay in filing the appeal was condoned, allowing it to proceed on merits. en-us Mon, 28 Sep 2015 00:00:00 +0530 Fri, 19 Jan 2018 21:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197991 The Tribunal quashed the reassessment proceedings under sections 147/148 of the Income Tax Act, citing a change of opinion and procedural irregularities. The additions made on account of long-term capital gain and alleged violations were invalidated due to the invalid reopening. The delay in filing the appeal was condoned, allowing it to proceed on merits. Case-Laws Income Tax Mon, 28 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197991