https://www.taxtmi.com/caselaws?id=367679 The Court held that the notice for reassessment was invalid as the claim for deduction under section 10A had been thoroughly examined during the original assessment. The Court found that reopening the assessment based on elements not previously examined amounted to impermissible change of opinion. Consequently, the Court set aside the order of assessment and the order of the Principal Commissioner of Income Tax, allowing the petitioner's claim and making the rule absolute. en-us Tue, 18 Sep 2018 00:00:00 +0530 Sat, 29 Dec 2018 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367679 The Court held that the notice for reassessment was invalid as the claim for deduction under section 10A had been thoroughly examined during the original assessment. The Court found that reopening the assessment based on elements not previously examined amounted to impermissible change of opinion. Consequently, the Court set aside the order of assessment and the order of the Principal Commissioner of Income Tax, allowing the petitioner's claim and making the rule absolute. Case-Laws Income Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367679