https://www.taxtmi.com/caselaws?id=233466 The High Court quashed the notice issued under Section 148 of the Income Tax Act for the assessment year 2007-2008, citing that the issue of TDS deduction on labour payments had already been scrutinized during the initial assessment. The court emphasized that reexamining the same issue would constitute a change of opinion, not a valid ground for reassessment. Relying on legal precedent, the court highlighted the necessity of tangible material and a live link for reopening assessments. Consequently, the court ruled in favor of the petitioner, setting aside the notice and concluding the matter. en-us Tue, 16 Apr 2013 00:00:00 +0530 Fri, 04 Apr 2014 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233466 The High Court quashed the notice issued under Section 148 of the Income Tax Act for the assessment year 2007-2008, citing that the issue of TDS deduction on labour payments had already been scrutinized during the initial assessment. The court emphasized that reexamining the same issue would constitute a change of opinion, not a valid ground for reassessment. Relying on legal precedent, the court highlighted the necessity of tangible material and a live link for reopening assessments. Consequently, the court ruled in favor of the petitioner, setting aside the notice and concluding the matter. Case-Laws Income Tax Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233466