https://www.taxtmi.com/caselaws?id=213350 The court set aside the notice of reassessment dated 15th September 2009, concluding that the conditions for reopening the assessment under Section 147 were not met, and the notice was issued based on a mere change of opinion without any new tangible material. The Special Civil Application was allowed, and the reassessment notice was quashed. en-us Mon, 30 Apr 2012 00:00:00 +0530 Sat, 29 Jun 2013 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213350 The court set aside the notice of reassessment dated 15th September 2009, concluding that the conditions for reopening the assessment under Section 147 were not met, and the notice was issued based on a mere change of opinion without any new tangible material. The Special Civil Application was allowed, and the reassessment notice was quashed. Case-Laws Income Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213350