https://www.taxtmi.com/caselaws?id=296155 The appellate tribunal held that the Assessing Officer's decision to reopen the assessment, based on the same material already before the AO during the original assessment, amounted to a impermissible change of opinion. Relying on legal precedents, the tribunal quashed the flawed assessment proceedings, allowing the appeal of the assessee on legal grounds. en-us Mon, 19 Aug 2019 00:00:00 +0530 Wed, 07 Jul 2021 09:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296155 The appellate tribunal held that the Assessing Officer's decision to reopen the assessment, based on the same material already before the AO during the original assessment, amounted to a impermissible change of opinion. Relying on legal precedents, the tribunal quashed the flawed assessment proceedings, allowing the appeal of the assessee on legal grounds. Case-Laws Income Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296155