https://www.taxtmi.com/caselaws?id=176318 The court held that the reopening of the assessment was based on a mere change of opinion and did not satisfy the statutory pre-conditions. The court quashed the impugned notice under section 148 of the Income-tax Act and the assessment order dated March 27, 2015, following the same. The writ petition was allowed, and rule was made absolute in terms of prayer clause (a) with no order as to costs. en-us Tue, 05 May 2015 00:00:00 +0530 Tue, 17 Mar 2026 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176318 The court held that the reopening of the assessment was based on a mere change of opinion and did not satisfy the statutory pre-conditions. The court quashed the impugned notice under section 148 of the Income-tax Act and the assessment order dated March 27, 2015, following the same. The writ petition was allowed, and rule was made absolute in terms of prayer clause (a) with no order as to costs. Case-Laws Income Tax Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176318