WALLACE SPORTS AND RESEARCH FOUNDATION ,CHENNAI vs. ACIT NON CORPORATE CIRCLE 3 , CHENNAI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Poojari

reassessment proceedings has been considered in the original proceedings, reopening of assessment is invalid and cannot be sustained because there was nothing but a change of opinion because of achange in the officer. 6.2.The Learned CIT (A) ought to have seen that the main ground for reopening the assessment was income escaping assessment on account of non deduction

DEPUTY COMMISSIONER OF INCOME TAX, SALEM vs. GOVINDA RAJULU SRINIVASAN, SALEM

In the result, appeal of the Revenue stands dismissed