https://www.taxtmi.com/caselaws?id=198804 The Appellate Tribunal upheld the CIT(A)'s decision to quash the reassessment proceedings as impermissible due to a change of opinion by the Assessing Officer, citing jurisdictional grounds. The Tribunal dismissed the revenue's appeal, affirming that the issue had already been considered in the original assessment and the reassessment was invalid. The cross objections filed by the assessee were not addressed, and the original order passed by the Assessing Officer was set aside without considering the merits of the impugned addition. en-us Fri, 24 Jun 2011 00:00:00 +0530 Fri, 09 Feb 2018 14:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198804 The Appellate Tribunal upheld the CIT(A)'s decision to quash the reassessment proceedings as impermissible due to a change of opinion by the Assessing Officer, citing jurisdictional grounds. The Tribunal dismissed the revenue's appeal, affirming that the issue had already been considered in the original assessment and the reassessment was invalid. The cross objections filed by the assessee were not addressed, and the original order passed by the Assessing Officer was set aside without considering the merits of the impugned addition. Case-Laws Income Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198804