https://www.taxtmi.com/caselaws?id=334524 The court held that the notice issued under Section 148 of the Income Tax Act was within the limitation period, rejecting the petitioner's argument based on postal franking dates. Regarding the validity of reopening assessment, the court found that the reasons were not solely a change of opinion but included new materials. The petitioner was directed to submit objections to the reopening reasons within 15 days, emphasizing compliance with procedural requirements. The writ petition was dismissed, and the respondent was instructed to pass a speaking order on merits. No costs were awarded. en-us Tue, 08 Nov 2016 00:00:00 +0530 Wed, 13 May 2026 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334524 The court held that the notice issued under Section 148 of the Income Tax Act was within the limitation period, rejecting the petitioner's argument based on postal franking dates. Regarding the validity of reopening assessment, the court found that the reasons were not solely a change of opinion but included new materials. The petitioner was directed to submit objections to the reopening reasons within 15 days, emphasizing compliance with procedural requirements. The writ petition was dismissed, and the respondent was instructed to pass a speaking order on merits. No costs were awarded. Case-Laws Income Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334524