https://www.taxtmi.com/caselaws?id=345426 The court held that the notice issued under Section 148 of the Income Tax Act, 1961, and the consequential Assessment Order were quashed and set aside. The court found that the reasons for reopening the assessment were based on issues already scrutinized and concluded during the original assessment, amounting to a 'Change of Opinion', which is impermissible under Section 148. en-us Thu, 06 Jul 2017 00:00:00 +0530 Thu, 10 Aug 2017 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345426 The court held that the notice issued under Section 148 of the Income Tax Act, 1961, and the consequential Assessment Order were quashed and set aside. The court found that the reasons for reopening the assessment were based on issues already scrutinized and concluded during the original assessment, amounting to a 'Change of Opinion', which is impermissible under Section 148. Case-Laws Income Tax Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345426