https://www.taxtmi.com/caselaws?id=333384 The court held that the reopening of the assessment beyond four years based on a change of opinion was impermissible. The notice issued under Section 148 of the Income Tax Act was quashed as there was no failure to disclose material facts by the petitioner. The order rejecting the petitioner's objections was set aside, and the petition was allowed. en-us Wed, 05 Oct 2016 00:00:00 +0530 Wed, 12 Oct 2016 17:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333384 The court held that the reopening of the assessment beyond four years based on a change of opinion was impermissible. The notice issued under Section 148 of the Income Tax Act was quashed as there was no failure to disclose material facts by the petitioner. The order rejecting the petitioner's objections was set aside, and the petition was allowed. Case-Laws Income Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333384