https://www.taxtmi.com/caselaws?id=285820 The Tribunal allowed the appeal, holding the reassessment as bad in law due to lack of tangible material post-initial assessment, deeming it a mere change of opinion without legal basis. Consequently, the disallowance of repairs and maintenance expenses was not addressed as the primary issue of reopening was decided in favor of the assessee. The appeal was allowed on 27th May 2016. en-us Fri, 27 May 2016 00:00:00 +0530 Wed, 29 Jan 2020 06:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285820 The Tribunal allowed the appeal, holding the reassessment as bad in law due to lack of tangible material post-initial assessment, deeming it a mere change of opinion without legal basis. Consequently, the disallowance of repairs and maintenance expenses was not addressed as the primary issue of reopening was decided in favor of the assessee. The appeal was allowed on 27th May 2016. Case-Laws Income Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285820