Court Quashes Reassessment Notice u/s 148, Citing Change of Opinion on Income Tax Exemption Grant. https://www.taxtmi.com/highlights?id=31802 Reopening of assessment - claiming exemption u/s 11 - assessment came to be reopened by giving notice u/s 148 by the very same officer, who executed the scrutiny assessment and granted exemption - It is a case of change of opinion - Notice quashed - HC en-us Sat, 22 Oct 2016 21:12:01 +0530 Sat, 22 Oct 2016 21:12:01 +0530 TaxTMI RSS Generator Court Quashes Reassessment Notice u/s 148, Citing Change of Opinion on Income Tax Exemption Grant. https://www.taxtmi.com/highlights?id=31802 Reopening of assessment - claiming exemption u/s 11 - assessment came to be reopened by giving notice u/s 148 by the very same officer, who executed the scrutiny assessment and granted exemption - It is a case of change of opinion - Notice quashed - HC Highlights Income Tax Sat, 22 Oct 2016 21:12:01 +0530 https://www.taxtmi.com/highlights?id=31802