https://www.taxtmi.com/caselaws?id=209398 The court held that the reopening of the assessment based on a mere change of opinion influenced by the revenue audit party's observations and not by the independent belief of the Assessing Officer was invalid. The court quashed the notice issued under Section 148 of the Income Tax Act, ruling in favor of the petitioner. The petition was allowed, and no costs were ordered. en-us Mon, 24 Jan 2011 00:00:00 +0530 Thu, 24 Oct 2013 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209398 The court held that the reopening of the assessment based on a mere change of opinion influenced by the revenue audit party's observations and not by the independent belief of the Assessing Officer was invalid. The court quashed the notice issued under Section 148 of the Income Tax Act, ruling in favor of the petitioner. The petition was allowed, and no costs were ordered. Case-Laws Income Tax Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209398