https://www.taxtmi.com/caselaws?id=773636 The revenue's challenge on the merits of an addition could not survive where the first appellate authority had allowed relief on the legal ground that reopening was invalid for change of opinion, and that legal finding was not assailed before the Tribunal. As the unchallenged reopening issue had attained finality, the merits-based appeal became infructuous and was dismissed. en-us Fri, 25 Apr 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773636 The revenue's challenge on the merits of an addition could not survive where the first appellate authority had allowed relief on the legal ground that reopening was invalid for change of opinion, and that legal finding was not assailed before the Tribunal. As the unchallenged reopening issue had attained finality, the merits-based appeal became infructuous and was dismissed. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773636