https://www.taxtmi.com/caselaws?id=244479 The court allowed the writ petition, quashing the reassessment proceedings initiated by the notice dated 30th March 2010 and the order dated 13th December 2011 dismissing the objections to the reopening. The court held that the reassessment was invalid due to a change of opinion and the full and true disclosure of material facts by the petitioner. The court also highlighted the need for improved record maintenance practices by the Revenue. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 06 Jun 2014 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244479 The court allowed the writ petition, quashing the reassessment proceedings initiated by the notice dated 30th March 2010 and the order dated 13th December 2011 dismissing the objections to the reopening. The court held that the reassessment was invalid due to a change of opinion and the full and true disclosure of material facts by the petitioner. The court also highlighted the need for improved record maintenance practices by the Revenue. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244479