https://www.taxtmi.com/caselaws?id=291228 The Tribunal allowed both appeals filed by the assessee, quashing the reassessment order for the assessment year 2011-2012 and allowing the expenses disallowed for both assessment years 2011-2012 and 2013-2014. The Tribunal emphasized that reopening based on a change of opinion is not permissible and that the assessee was entitled to claim the expenses under Section 37(1) of the Income Tax Act. en-us Tue, 28 Jan 2020 00:00:00 +0530 Mon, 02 Nov 2020 14:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291228 The Tribunal allowed both appeals filed by the assessee, quashing the reassessment order for the assessment year 2011-2012 and allowing the expenses disallowed for both assessment years 2011-2012 and 2013-2014. The Tribunal emphasized that reopening based on a change of opinion is not permissible and that the assessee was entitled to claim the expenses under Section 37(1) of the Income Tax Act. Case-Laws Income Tax Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291228