https://www.taxtmi.com/caselaws?id=267108 The court dismissed the petition challenging the reopening of the assessment for AY 2009-10 under Section 148 of the Income Tax Act, 1961. It held that the reopening was justified as it was based on valid reasons to believe that income had escaped assessment, not on a mere change of opinion by the Assessing Officer. The court found the notice under Section 148 to be legally issued and discharged it, vacating any interim relief granted earlier. en-us Fri, 12 Jun 2015 00:00:00 +0530 Sat, 07 Nov 2015 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267108 The court dismissed the petition challenging the reopening of the assessment for AY 2009-10 under Section 148 of the Income Tax Act, 1961. It held that the reopening was justified as it was based on valid reasons to believe that income had escaped assessment, not on a mere change of opinion by the Assessing Officer. The court found the notice under Section 148 to be legally issued and discharged it, vacating any interim relief granted earlier. Case-Laws Income Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267108