https://www.taxtmi.com/caselaws?id=366084 The High Court dismissed the appeal as it found no substantial question of law involved. The reassessment was deemed invalid due to being based on a change of opinion without fresh material, and the primary facts were disclosed in the return. The Court highlighted that the right of appeal is restricted to cases with substantial questions of law. en-us Tue, 17 Jul 2018 00:00:00 +0530 Thu, 20 Dec 2018 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366084 The High Court dismissed the appeal as it found no substantial question of law involved. The reassessment was deemed invalid due to being based on a change of opinion without fresh material, and the primary facts were disclosed in the return. The Court highlighted that the right of appeal is restricted to cases with substantial questions of law. Case-Laws Income Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366084