https://www.taxtmi.com/caselaws?id=190405 A writ challenge to a reassessment notice under s. 148 r/w s. 147 was treated as premature because objections had already been filed and had not yet been decided. The Court declined to test the notice on merits at that stage and expected the assessing officer to consider the assessee's objections in accordance with existing law before taking any reassessment action. The issue whether reopening could be based on a mere change of opinion was left open for decision by the assessing officer while examining those objections. The petition was dismissed without adjudicating the validity of the notice. en-us Fri, 01 Jun 2001 00:00:00 +0530 Tue, 14 Feb 2017 18:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190405 A writ challenge to a reassessment notice under s. 148 r/w s. 147 was treated as premature because objections had already been filed and had not yet been decided. The Court declined to test the notice on merits at that stage and expected the assessing officer to consider the assessee's objections in accordance with existing law before taking any reassessment action. The issue whether reopening could be based on a mere change of opinion was left open for decision by the assessing officer while examining those objections. The petition was dismissed without adjudicating the validity of the notice. Case-Laws Income Tax Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190405