https://www.taxtmi.com/caselaws?id=59972 The Tribunal allowed the department's appeals for the assessment years 1973-74 and 1974-75, upholding the reopening of assessments based on the DVO's report. The appeals for the assessment years 1975-76 and 1976-77 were dismissed, quashing the reopening as it amounted to a mere change of opinion. The Tribunal also directed the AAC to recompute the property's value considering Rule 1BB, ensuring a detailed and reasoned order. en-us Wed, 30 Jun 1982 00:00:00 +0530 Mon, 03 Jan 2011 11:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59972 The Tribunal allowed the department's appeals for the assessment years 1973-74 and 1974-75, upholding the reopening of assessments based on the DVO's report. The appeals for the assessment years 1975-76 and 1976-77 were dismissed, quashing the reopening as it amounted to a mere change of opinion. The Tribunal also directed the AAC to recompute the property's value considering Rule 1BB, ensuring a detailed and reasoned order. Case-Laws Wealth-tax Wed, 30 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59972