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        2022 (10) TMI 365 - SC - Income Tax

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        Supreme Court dismisses Special Leave Petition challenging assessment reopening; High Court decision upheld. The Supreme Court dismissed the Special Leave Petition as the re-opening of the assessment was considered a change of opinion by the Assessing Officer. ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Supreme Court dismisses Special Leave Petition challenging assessment reopening; High Court decision upheld.

                            The Supreme Court dismissed the Special Leave Petition as the re-opening of the assessment was considered a change of opinion by the Assessing Officer. The High Court's decision to set aside the re-opening was upheld.


                            The Supreme Court dismissed the Special Leave Petition as the re-opening of the assessment was considered a change of opinion by the Assessing Officer. The High Court's decision to set aside the re-opening was upheld.
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