https://www.taxtmi.com/caselaws?id=268894 The court ruled in favor of the petitioner, finding that the reopening of the assessment under Section 148 of the Income Tax Act was not justified as it was based on a mere change of opinion. The court quashed and set aside the notice issued for reopening the assessment, allowing the petition with no order as to costs. en-us Mon, 02 Nov 2015 00:00:00 +0530 Fri, 04 Dec 2015 15:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268894 The court ruled in favor of the petitioner, finding that the reopening of the assessment under Section 148 of the Income Tax Act was not justified as it was based on a mere change of opinion. The court quashed and set aside the notice issued for reopening the assessment, allowing the petition with no order as to costs. Case-Laws Income Tax Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268894