https://www.taxtmi.com/caselaws?id=59634 The Tribunal ruled in favor of the assessee, holding that the second reopening of assessment was invalid as it merely attempted to take a different view on the same facts. Consequently, the addition of Rs. 3,45,311 was quashed. Additionally, the Tribunal upheld the deletion of the Rs. 7,79,310 addition on account of short-term capital gains, dismissing the Revenue's appeal. en-us Wed, 30 Apr 2008 00:00:00 +0530 Fri, 20 Jul 2012 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59634 The Tribunal ruled in favor of the assessee, holding that the second reopening of assessment was invalid as it merely attempted to take a different view on the same facts. Consequently, the addition of Rs. 3,45,311 was quashed. Additionally, the Tribunal upheld the deletion of the Rs. 7,79,310 addition on account of short-term capital gains, dismissing the Revenue's appeal. Case-Laws Income Tax Wed, 30 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59634