https://www.taxtmi.com/caselaws?id=431811 The Tribunal allowed the cross objection filed by the assessee, quashing the proceedings initiated under section 147 due to the lack of fresh material and the change of opinion. Consequently, the appeal of the Revenue was dismissed as infructuous. The combined result was that the cross objection by the assessee was partly allowed, and the appeal by the Revenue was dismissed as infructuous. en-us Wed, 07 Dec 2022 00:00:00 +0530 Wed, 21 Dec 2022 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431811 The Tribunal allowed the cross objection filed by the assessee, quashing the proceedings initiated under section 147 due to the lack of fresh material and the change of opinion. Consequently, the appeal of the Revenue was dismissed as infructuous. The combined result was that the cross objection by the assessee was partly allowed, and the appeal by the Revenue was dismissed as infructuous. Case-Laws Income Tax Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431811