https://www.taxtmi.com/caselaws?id=278537 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross-objection, quashing the reassessment proceedings initiated under Section 147 of the Income Tax Act. The reassessment was deemed invalid due to a mere change of opinion by the Assessing Officer, without any failure by the assessee to disclose material facts. The order was pronounced on 23rd September 2015. en-us Wed, 23 Sep 2015 00:00:00 +0530 Tue, 12 Feb 2019 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278537 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross-objection, quashing the reassessment proceedings initiated under Section 147 of the Income Tax Act. The reassessment was deemed invalid due to a mere change of opinion by the Assessing Officer, without any failure by the assessee to disclose material facts. The order was pronounced on 23rd September 2015. Case-Laws Income Tax Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278537