https://www.taxtmi.com/caselaws?id=303252 The judgment addressed appeals by the Revenue against orders passed by the Commissioner of Income-tax(Appeals) II, Hyderabad for assessment years 2003-04 and 2004-05. The court held that proceedings under section 154 based on a change of opinion were invalid, citing a Supreme Court decision. It was determined that the proceedings were time-barred, and the appeals were dismissed as the issues raised were of academic importance, with the order under section 154 having no legal basis. en-us Tue, 20 Jan 2015 00:00:00 +0530 Tue, 12 Jul 2022 09:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303252 The judgment addressed appeals by the Revenue against orders passed by the Commissioner of Income-tax(Appeals) II, Hyderabad for assessment years 2003-04 and 2004-05. The court held that proceedings under section 154 based on a change of opinion were invalid, citing a Supreme Court decision. It was determined that the proceedings were time-barred, and the appeals were dismissed as the issues raised were of academic importance, with the order under section 154 having no legal basis. Case-Laws Income Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303252