https://www.taxtmi.com/caselaws?id=4617 The court held that the conditions for reopening the assessment under Section 147 after four years were not met. It found that there was no failure to disclose material facts and the reopening was based on a mere change of opinion. Consequently, the court allowed the writ petition, quashing the notice under Section 148 and the order rejecting objections, with no costs awarded. en-us Wed, 13 Feb 2008 00:00:00 +0530 Sat, 26 Jul 2008 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4617 The court held that the conditions for reopening the assessment under Section 147 after four years were not met. It found that there was no failure to disclose material facts and the reopening was based on a mere change of opinion. Consequently, the court allowed the writ petition, quashing the notice under Section 148 and the order rejecting objections, with no costs awarded. Case-Laws Income Tax Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4617