https://www.taxtmi.com/caselaws?id=244571 The court found the notice issued under Section 148 of the Income Tax Act, 1961 to be without jurisdiction and bad in law. The reasons for reopening the assessment did not indicate any new material or evidence of non-disclosure by the assessee. The court held that the reopening based on alleged non-disclosure or concealment of material facts, change of opinion, and audit objection was not justified. Consequently, the court quashed the notice, ruling in favor of the petitioner. en-us Tue, 03 Dec 2013 00:00:00 +0530 Sat, 01 Mar 2014 11:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244571 The court found the notice issued under Section 148 of the Income Tax Act, 1961 to be without jurisdiction and bad in law. The reasons for reopening the assessment did not indicate any new material or evidence of non-disclosure by the assessee. The court held that the reopening based on alleged non-disclosure or concealment of material facts, change of opinion, and audit objection was not justified. Consequently, the court quashed the notice, ruling in favor of the petitioner. Case-Laws Income Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244571