https://www.taxtmi.com/caselaws?id=70922 The Tribunal quashed the reassessment proceedings initiated by the Assessing Officer, holding the second notice under Section 148 invalid due to lack of approval from the Joint Commissioner and being based on a mere change of opinion. The appeal of the assessee was allowed, rendering other grounds unnecessary to adjudicate. en-us Thu, 09 Jun 2005 00:00:00 +0530 Sat, 07 Jul 2012 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70922 The Tribunal quashed the reassessment proceedings initiated by the Assessing Officer, holding the second notice under Section 148 invalid due to lack of approval from the Joint Commissioner and being based on a mere change of opinion. The appeal of the assessee was allowed, rendering other grounds unnecessary to adjudicate. Case-Laws Income Tax Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70922