https://www.taxtmi.com/caselaws?id=295694 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to quash the reassessment order, deeming it invalid due to the absence of failure by the assessee to disclose material facts and because it was based on a change of opinion. The appeal by the Revenue was dismissed. en-us Fri, 23 Dec 2016 00:00:00 +0530 Wed, 16 Jun 2021 10:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295694 The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to quash the reassessment order, deeming it invalid due to the absence of failure by the assessee to disclose material facts and because it was based on a change of opinion. The appeal by the Revenue was dismissed. Case-Laws Income Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295694