https://www.taxtmi.com/caselaws?id=215058 The court quashed the reopening notice dated 17.3.2009, ruling it unsustainable as the petitioner fully complied with disclosure requirements, and the Assessing Officer had all necessary information during the original assessment. The court emphasized the reopening was based on a mere change of opinion, not new material or failure to disclose by the petitioner. The rule was made absolute with no order as to costs. en-us Mon, 02 Jul 2012 00:00:00 +0530 Sat, 21 Jul 2012 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215058 The court quashed the reopening notice dated 17.3.2009, ruling it unsustainable as the petitioner fully complied with disclosure requirements, and the Assessing Officer had all necessary information during the original assessment. The court emphasized the reopening was based on a mere change of opinion, not new material or failure to disclose by the petitioner. The rule was made absolute with no order as to costs. Case-Laws Income Tax Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215058