https://www.taxtmi.com/caselaws?id=327599 The court held that the notice issued under Section 148 of the Income Tax Act, 1961, and the subsequent proceedings constituted a change of opinion and were deemed invalid. It was determined that the assessee had fully and truly disclosed all material particulars necessary for assessment during the original proceedings, and therefore, the re-assessment was not justified. As a result, the court allowed the writ petition, quashing the notice and all related proceedings without any cost implications. en-us Thu, 12 May 2016 00:00:00 +0530 Fri, 24 Jun 2016 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327599 The court held that the notice issued under Section 148 of the Income Tax Act, 1961, and the subsequent proceedings constituted a change of opinion and were deemed invalid. It was determined that the assessee had fully and truly disclosed all material particulars necessary for assessment during the original proceedings, and therefore, the re-assessment was not justified. As a result, the court allowed the writ petition, quashing the notice and all related proceedings without any cost implications. Case-Laws Income Tax Thu, 12 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327599