https://www.taxtmi.com/caselaws?id=338421 The Court ruled in favor of the petitioner, holding that the impugned Notices under Section 148 of the Income-tax Act, 1961 were invalid and ordered them to be quashed and set aside. The Court emphasized that since the Assessing Officer had already examined the relevant issues during the scrutiny assessment, reopening the assessment based on the same grounds would amount to a mere change of opinion and was not permissible. en-us Mon, 09 Jan 2017 00:00:00 +0530 Sat, 17 Jun 2017 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338421 The Court ruled in favor of the petitioner, holding that the impugned Notices under Section 148 of the Income-tax Act, 1961 were invalid and ordered them to be quashed and set aside. The Court emphasized that since the Assessing Officer had already examined the relevant issues during the scrutiny assessment, reopening the assessment based on the same grounds would amount to a mere change of opinion and was not permissible. Case-Laws Income Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338421