https://www.taxtmi.com/caselaws?id=237646 The court allowed the writ petition, holding that the notice for reopening the assessment lacked validity due to the absence of failure on the part of the assessee to disclose fully and truly all material facts. The reopening of the assessment was deemed impermissible as it amounted to a change of opinion based on the same material already on record. The court quashed the impugned notice and subsequent proceedings. en-us Mon, 24 Jun 2013 00:00:00 +0530 Fri, 31 Jan 2014 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237646 The court allowed the writ petition, holding that the notice for reopening the assessment lacked validity due to the absence of failure on the part of the assessee to disclose fully and truly all material facts. The reopening of the assessment was deemed impermissible as it amounted to a change of opinion based on the same material already on record. The court quashed the impugned notice and subsequent proceedings. Case-Laws Income Tax Mon, 24 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237646