https://www.taxtmi.com/caselaws?id=68662 The Tribunal quashed the notice under section 148 and allowed the appeal, finding that the reasons cited by the Assessing Officer did not justify the reassessment proceedings as they amounted to a change of opinion and did not indicate any income escaping assessment. en-us Thu, 19 Oct 2006 00:00:00 +0530 Thu, 26 Jul 2012 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68662 The Tribunal quashed the notice under section 148 and allowed the appeal, finding that the reasons cited by the Assessing Officer did not justify the reassessment proceedings as they amounted to a change of opinion and did not indicate any income escaping assessment. Case-Laws Income Tax Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68662