https://www.taxtmi.com/caselaws?id=274766 The Tribunal held that the reopening of the assessment under Section 147 was invalid as it was based on a change of opinion without fresh material. The original assessment had considered the issues raised, and the Tribunal cited relevant case law to support its decision. Consequently, the appeal was allowed, setting aside the reopening of the assessment as invalid, without delving into the substantive issues. en-us Thu, 07 Dec 2017 00:00:00 +0530 Sat, 01 Sep 2018 05:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274766 The Tribunal held that the reopening of the assessment under Section 147 was invalid as it was based on a change of opinion without fresh material. The original assessment had considered the issues raised, and the Tribunal cited relevant case law to support its decision. Consequently, the appeal was allowed, setting aside the reopening of the assessment as invalid, without delving into the substantive issues. Case-Laws Income Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274766