https://www.taxtmi.com/caselaws?id=354570 The appellate revenue challenged the order of the Income Tax Appellate Tribunal, Ahmedabad Bench, regarding the reopening of the assessment under section 147 of the Income Tax Act, 1961. The Tribunal's decision was upheld as the reopening was considered a mere change of opinion and not supported by law. The appeal was dismissed based on the finding that the original assessment had adequately addressed the issues, and the subsequent reopening was deemed impermissible. en-us Mon, 22 Jan 2018 00:00:00 +0530 Wed, 31 Jan 2018 18:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354570 The appellate revenue challenged the order of the Income Tax Appellate Tribunal, Ahmedabad Bench, regarding the reopening of the assessment under section 147 of the Income Tax Act, 1961. The Tribunal's decision was upheld as the reopening was considered a mere change of opinion and not supported by law. The appeal was dismissed based on the finding that the original assessment had adequately addressed the issues, and the subsequent reopening was deemed impermissible. Case-Laws Income Tax Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354570