https://www.taxtmi.com/caselaws?id=233747 The court held that the notice for reopening the assessment under Section 148 of the Income Tax Act was invalid as it amounted to a change of opinion by the Assessing Officer. The court emphasized that the original assessment had thoroughly examined the issues in question, and reopening the assessment based on the same grounds was impermissible. Relying on judicial precedents, the court quashed the notice for reopening the assessment and allowed the petitioner's challenge. en-us Tue, 05 Mar 2013 00:00:00 +0530 Tue, 02 Jul 2013 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233747 The court held that the notice for reopening the assessment under Section 148 of the Income Tax Act was invalid as it amounted to a change of opinion by the Assessing Officer. The court emphasized that the original assessment had thoroughly examined the issues in question, and reopening the assessment based on the same grounds was impermissible. Relying on judicial precedents, the court quashed the notice for reopening the assessment and allowed the petitioner's challenge. Case-Laws Income Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233747