https://www.taxtmi.com/caselaws?id=269775 The court allowed the writ petition challenging the notice under Section 148 of the Income Tax Act, 1961, and subsequent proceedings. The court found the notice and proceedings invalid due to the lack of an allegation of failure to disclose material particulars by the assessee and considered the re-assessment as a case of impermissible change of opinion by the Assessing Officer. Consequently, the court quashed and set aside the notice and all proceedings, including the order, without awarding costs. en-us Fri, 11 Dec 2015 00:00:00 +0530 Mon, 21 Dec 2015 16:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269775 The court allowed the writ petition challenging the notice under Section 148 of the Income Tax Act, 1961, and subsequent proceedings. The court found the notice and proceedings invalid due to the lack of an allegation of failure to disclose material particulars by the assessee and considered the re-assessment as a case of impermissible change of opinion by the Assessing Officer. Consequently, the court quashed and set aside the notice and all proceedings, including the order, without awarding costs. Case-Laws Income Tax Fri, 11 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269775