https://www.taxtmi.com/caselaws?id=333755 The court held that the reopening of the assessment for A.Y. 2005-06 was not justified as it constituted a change of opinion without any new material. The notice under Section 148 of the Income Tax Act was deemed invalid, and the objections raised by the petitioner were upheld. The court quashed the notice and the rejection order, ruling in favor of the petitioner. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sat, 22 Oct 2016 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333755 The court held that the reopening of the assessment for A.Y. 2005-06 was not justified as it constituted a change of opinion without any new material. The notice under Section 148 of the Income Tax Act was deemed invalid, and the objections raised by the petitioner were upheld. The court quashed the notice and the rejection order, ruling in favor of the petitioner. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333755