https://www.taxtmi.com/caselaws?id=355556 The Tribunal quashed the reassessment proceedings for both assessment years 2006-07 and 2007-08, finding them invalid due to being based on a change of opinion. As a result, the issues raised on merits, including disallowances of various expenses under different sections of the Income Tax Act, were not adjudicated. The appeals filed by the assessee were allowed. en-us Tue, 13 Feb 2018 00:00:00 +0530 Thu, 15 Feb 2018 09:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355556 The Tribunal quashed the reassessment proceedings for both assessment years 2006-07 and 2007-08, finding them invalid due to being based on a change of opinion. As a result, the issues raised on merits, including disallowances of various expenses under different sections of the Income Tax Act, were not adjudicated. The appeals filed by the assessee were allowed. Case-Laws Income Tax Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355556