https://www.taxtmi.com/caselaws?id=382835 The Tribunal allowed the revenue's appeal on the deduction under Section 35DDA but dismissed it on other grounds. The assessee's cross-objections were partly allowed, with the Tribunal holding the reassessment proceedings invalid on several grounds. The Tribunal emphasized the importance of independent application of mind by the AO and the impermissibility of reassessment based on a change of opinion or matters pending appeal. en-us Wed, 03 Jul 2019 00:00:00 +0530 Wed, 10 Jul 2019 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382835 The Tribunal allowed the revenue's appeal on the deduction under Section 35DDA but dismissed it on other grounds. The assessee's cross-objections were partly allowed, with the Tribunal holding the reassessment proceedings invalid on several grounds. The Tribunal emphasized the importance of independent application of mind by the AO and the impermissibility of reassessment based on a change of opinion or matters pending appeal. Case-Laws Income Tax Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382835