https://www.taxtmi.com/caselaws?id=383984 The court upheld the CIT(A)'s decision to cancel the income escaping assessment for the Assessment Year 1995-96, finding that the AO's reopening was based on a change of opinion influenced by a superior officer's directive. The court determined that the Assessee's claim for deduction under Section 80HHC was justified, as the AO had thoroughly scrutinized the claim initially. The court ruled against the Revenue, dismissing the appeal and stating there was no valid reason for reopening the assessment. en-us Wed, 31 Jul 2019 00:00:00 +0530 Tue, 15 Oct 2019 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383984 The court upheld the CIT(A)'s decision to cancel the income escaping assessment for the Assessment Year 1995-96, finding that the AO's reopening was based on a change of opinion influenced by a superior officer's directive. The court determined that the Assessee's claim for deduction under Section 80HHC was justified, as the AO had thoroughly scrutinized the claim initially. The court ruled against the Revenue, dismissing the appeal and stating there was no valid reason for reopening the assessment. Case-Laws Income Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383984