https://www.taxtmi.com/caselaws?id=215714 The court held that the reopening of the assessment was invalid as it was based on a mere change of opinion without any new or additional material. The impugned notice dated 7th January 2005 was quashed and set aside. The petition was allowed, and the rule was made absolute with no order as to costs. en-us Mon, 16 Jul 2012 00:00:00 +0530 Tue, 14 Aug 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215714 The court held that the reopening of the assessment was invalid as it was based on a mere change of opinion without any new or additional material. The impugned notice dated 7th January 2005 was quashed and set aside. The petition was allowed, and the rule was made absolute with no order as to costs. Case-Laws Income Tax Mon, 16 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215714