https://www.taxtmi.com/caselaws?id=207947 The court held that the reopening of the assessment was invalid as it was based on a mere change of opinion without any tangible material. Consequently, the notice issued under section 148 of the Income Tax Act was quashed, and all related proceedings were set aside. The petition was allowed, with no order as to costs. en-us Mon, 31 Jan 2011 00:00:00 +0530 Fri, 30 Dec 2011 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207947 The court held that the reopening of the assessment was invalid as it was based on a mere change of opinion without any tangible material. Consequently, the notice issued under section 148 of the Income Tax Act was quashed, and all related proceedings were set aside. The petition was allowed, with no order as to costs. Case-Laws Income Tax Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207947