https://www.taxtmi.com/caselaws?id=407949 The Tribunal allowed the assessee's appeal, quashing the reopening of the assessment under Section 147 due to the absence of new material and the reopening being based on a change of opinion. The revenue's appeal was dismissed as infructuous since it was based on the reassessment, which was invalidated. en-us Thu, 20 May 2021 00:00:00 +0530 Thu, 27 May 2021 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407949 The Tribunal allowed the assessee's appeal, quashing the reopening of the assessment under Section 147 due to the absence of new material and the reopening being based on a change of opinion. The revenue's appeal was dismissed as infructuous since it was based on the reassessment, which was invalidated. Case-Laws Income Tax Thu, 20 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407949