https://www.taxtmi.com/caselaws?id=209093 The court found the reassessment notice under Section 148 of the Income Tax Act, 1961, and subsequent proceedings invalid as they were based on a mere change of opinion and did not comply with statutory requirements for reassessment after four years. The court allowed the writ petition, quashing the notice and order, nullifying the reassessment proceedings for the relevant assessment year. en-us Tue, 25 Jan 2011 00:00:00 +0530 Tue, 30 Jul 2013 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209093 The court found the reassessment notice under Section 148 of the Income Tax Act, 1961, and subsequent proceedings invalid as they were based on a mere change of opinion and did not comply with statutory requirements for reassessment after four years. The court allowed the writ petition, quashing the notice and order, nullifying the reassessment proceedings for the relevant assessment year. Case-Laws Income Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209093