https://www.taxtmi.com/caselaws?id=244356 The court quashed the reassessment proceedings, finding that it was not sustainable as it was based solely on the Valuation Officer's report without proper application of mind by the Assessing Officer, constituting a change of opinion. The court set aside the impugned order and notices, allowing the writ petition with no orders as to costs. The question of whether assessments under Section 153A can be reassessed under Section 147/148 was left open. en-us Wed, 05 Feb 2014 00:00:00 +0530 Sat, 07 Jun 2014 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244356 The court quashed the reassessment proceedings, finding that it was not sustainable as it was based solely on the Valuation Officer's report without proper application of mind by the Assessing Officer, constituting a change of opinion. The court set aside the impugned order and notices, allowing the writ petition with no orders as to costs. The question of whether assessments under Section 153A can be reassessed under Section 147/148 was left open. Case-Laws Income Tax Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244356