https://www.taxtmi.com/caselaws?id=264986 The court held that the notice under Section 148 of the Income Tax Act and the subsequent re-assessment order were invalid. It was determined that all material particulars had been disclosed during the original assessment, and the issues raised were not indicative of a failure to disclose but rather a change of opinion by the Assessing Officer. Consequently, the re-assessment proceedings were deemed unnecessary, and the notice and order were set aside. en-us Tue, 29 Sep 2015 00:00:00 +0530 Sat, 03 Oct 2015 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264986 The court held that the notice under Section 148 of the Income Tax Act and the subsequent re-assessment order were invalid. It was determined that all material particulars had been disclosed during the original assessment, and the issues raised were not indicative of a failure to disclose but rather a change of opinion by the Assessing Officer. Consequently, the re-assessment proceedings were deemed unnecessary, and the notice and order were set aside. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264986