https://www.taxtmi.com/caselaws?id=378799 The High Court upheld the decision of the Income Tax Appellate Tribunal, ruling that the Assessing Officer's attempt to reopen the assessment without new material on the deduction claim under section 10B was impermissible as it amounted to a change of opinion. The court found no error in the tribunal's decision, citing the precedent in CIT Vs. Kelvinator of India Ltd., and dismissed the Income Tax Appeal, determining that no question of law was raised in the case. en-us Mon, 15 Apr 2019 00:00:00 +0530 Mon, 22 Apr 2019 09:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378799 The High Court upheld the decision of the Income Tax Appellate Tribunal, ruling that the Assessing Officer's attempt to reopen the assessment without new material on the deduction claim under section 10B was impermissible as it amounted to a change of opinion. The court found no error in the tribunal's decision, citing the precedent in CIT Vs. Kelvinator of India Ltd., and dismissed the Income Tax Appeal, determining that no question of law was raised in the case. Case-Laws Income Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378799