https://www.taxtmi.com/caselaws?id=249006 The Court quashed the notice of reopening for Assessment Year 2007-08 as it was deemed a mere change of opinion by the Assessing Officer without indicating non-disclosure of material facts. The Court held that the officer's assumption of jurisdiction was not valid, leading to the petition being allowed. The notice under Section 148 and all subsequent proceedings were annulled, with each party bearing their own costs. en-us Tue, 01 Apr 2014 00:00:00 +0530 Wed, 02 Jul 2014 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249006 The Court quashed the notice of reopening for Assessment Year 2007-08 as it was deemed a mere change of opinion by the Assessing Officer without indicating non-disclosure of material facts. The Court held that the officer's assumption of jurisdiction was not valid, leading to the petition being allowed. The notice under Section 148 and all subsequent proceedings were annulled, with each party bearing their own costs. Case-Laws Income Tax Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249006